2017 (5) TMI 150 - AT - Service Tax

Refund claim - N/N. 17/2009-ST dt. 07.07.2009 - rejection on the ground of time limitation - Held that - As per the condition of the said notification, the claim for refund shall be filed within one year from the date of the export of said goods. Admittedly, the appellants have filed refund claim beyond one year from the date of export of goods - the time frame within which claim for exemption to be presented is the mandatory requirement for presenting the claim for exemption - refund claims filed by the appellants are not maintainable as time barred - appeal dismissed - decided against appellant.

Summary

Issues:
Refund claims of Service Tax filed beyond prescribed time limit under Notification No.17/2009-ST for export of goods.

Analysis:
The appellants filed refund claims for Service Tax on services received for exporting goods under Notification No.17/2009-ST, but the claims were rejected due to being filed beyond the time limit specified. The appellant's counsel argued that the delay was a procedural lapse, citing precedents where similar delays were considered acceptable. On the contrary, the respondent's counsel contended that those precedents were not applicable as they involved different notifications with distinct time limits. The Tribunal considered both arguments.

The Tribunal noted that the refund claims were indeed filed beyond the one-year limit from the date of export, as required by Notification No.17/2009-ST. The appellant relied on precedents where claims within the prescribed limit were deemed admissible under different notifications. However, in the present case, the claims were clearly time-barred. The Tribunal referred to judgments emphasizing the statutory requirement of filing claims within the specified timeframe for exemption eligibility.

The Tribunal highlighted that the time frame for presenting refund claims is a mandatory requirement under the relevant notification. Citing previous cases, the Tribunal reiterated that adherence to the stipulated time limit is crucial for claiming exemptions. Consequently, the Tribunal concluded that the appellant's refund claims, being time-barred, were not maintainable. Therefore, the impugned orders rejecting the claims were upheld, and the appeals filed by the appellants were dismissed.