2016 (6) TMI 515 - AT - Service Tax

Refund claim - Period of limitation - Claim for the period from 01/10/2007 to 31/12/2007 was filed on 04.03.2008 - Held that - it is found that the time limit to file refund application was extended vide Notification No. 32/2008 dated 18.11.2008. The claim pertains to the quarter 1.10.2007 to 31.12.2007 and the time limit upto 18.11.2008 was only two month for filing refund claim. It got extended to 6 months vide Notification No. 32/2008 dated 18.11.2008 but by the time this notification was issued more than 6 months had elapsed from the end of the said quarter. Thus the claim by the appellant was clearly filed beyond the time limit prescribed in the relevant notification. Supreme Court in the case of CCE Vs. Honda Siel Power Products Ltd. 2015 (10) TMI 356 - SUPREME COURT has held that it is trite that exemption notification are to be construed strictly and even if there is doubt the same is to be give in favour of the department . As the extension of time limit by the Notification No. 32/2008-ST does not come to the rescue of the appellant the claim is clearly time barred. Allahabad High Court in the case of Commissioner of Central Excise Vs. Monsanto Manufacturers Pvt. Ltd. 2014 (4) TMI 505 - ALLAHABAD HIGH COURT has held that Once it is held that demand is time barred there would be no occasion for the Tribunal to enquire into the merits of the issue . . Accordingly we refrain from discussion the merits of this case. - Decided against the appellant

Summary

Issues:
1. Rejection of refund on grounds of charges not covered under Port Services.
2. Submission of improper invoices and debit notes.
3. Scope of transportation from factory to port under Notification No. 41/2007-ST.
4. Time-barred claim due to the extended time limit.

Analysis:

1. The appeal challenged the rejection of the refund amount based on various grounds, including charges not falling under Port Services. The appellant argued that similar grounds were found invalid in a previous case by CESTAT. However, the Tribunal noted that the appellant failed to provide proper invoices and submitted debit notes instead of prescribed documents, leading to the rejection of the refund.

2. Regarding the transportation of goods from the factory to the port, the appellant contended that if transportation from ICD to the port was covered under Notification No. 41/2007-ST, then transportation from the factory to the port should also be included. However, the Tribunal did not find this argument convincing and upheld the rejection of the refund on this ground.

3. The appellant also argued that the claim was not time-barred as the time limit for filing a refund claim was extended by Notification No. 32/2008. The Tribunal acknowledged the extension but pointed out that the claim was filed beyond the extended time limit. Citing legal precedents, the Tribunal emphasized the strict interpretation of exemption notifications and ruled that the claim was clearly time-barred.

4. Considering the arguments and evidence presented, the Tribunal concluded that the refund claim was indeed time-barred and dismissed the appeal. Refraining from discussing the merits of the case due to the time limitation issue, the Tribunal upheld the decision based on the strict interpretation of the relevant notification and legal principles established by previous court judgments.