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Issues involved: Appeal against rejection of refund claim u/s Notification No. 41/2007-S.T. for GTA services utilized for export of goods; Interpretation of time-limit for filing refund claim.
Summary: The appeal was filed by M/s. Associated Aluminium Industries Pvt. Ltd. against the rejection of their refund claim under Notification No. 41/2007-S.T. for GTA services used in exporting goods. The claim was rejected as it was filed beyond six months from the date of export. The appellants argued that their claim was within the one-year time limit prescribed by Notification No. 17/2009, which amended the original notification. The Revenue contended that the time limit was six months from the date of export as per the amended notification. The Tribunal found that the claim was filed before the issuance of Notification No. 17/2009 and therefore, the one-year time limit did not apply. As the claim was filed after the six-month period, it was considered time-barred. The Tribunal upheld the rejection of the appeal by the Commissioner (Appeals). In conclusion, the Tribunal dismissed the appeal, stating that the refund claim was time-barred as it was filed beyond the six-month period specified in the relevant notification.
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