9911796707
TMI Blog2009 (7) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... ., dated 6-10-2007, the exporter is eligible for the refund in cash for the amount of service tax paid on specified services related to export of goods. Accordingly the appellant filed the refund claim of Rs.1,00,270/- pertaining to the period from October, 2007 to December, 2007 on 16-6-2008 and filed refund of Rs.1,00,779/- pertaining to the period from January, 2008 to March, 2008 on 16-6-2008. The said notification allowed exemption from payment of service tax by way of refund and stipulated that the refund should be filed quarterly within sixty days from the end of the quarter. As in both the above cases, the appellant filed refund claims later than the due date, show cause notices were issued to the appellant on 28-7-2008, proposing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same. Admittedly a period of 60 days stand given in the notification for filing of refund claim. When a notification itself provides the period for claiming the exemption in terms of the said notification, such period cannot be extended by taking recourse to the Provisions of Section 11B, in as much as, as rightly observed by Commissioner (Appeals), it is not a simple case of refund of excess duty paid but is a refund arising out of an exemption notification, which provides a specific mode and procedure for claiming of refund of duty paid on the various services availed by an assessee. 5. Learned advocate has further argued that the said Notification No. 41/2007-S.T. was amended by Notification No.32/2008-ST., dated 18-11-2008 wherein th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 31-12-2007 & 31-3-2008 do not stand covered by the above clarification, he submits that by applying the ratio of the above clarification to the earlier quarters also, the refund should be held as having been filed in time. 8. I again do not find any favour with the above contention of the learned advocate. It stands clarified by the Board that consequent upon revision of limitation period, the refund claims filed within such revised limitation period would be admissible, if otherwise in order. Admittedly the refund claims in the present case stand filed by the appellant on 16-6-08, even when the amended limitation period, which was introduced on 18-11-2008, was not available. The benefit of the subsequently enlarged period cannot be exte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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