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TMI Blog2009 (7) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... AHD - Dated:- 30-7-2009 - Ms. Archana Wadhwa, Member (J) Shri M. A. Patel, Advocate, for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order]. - The appellant is engaged in the manufacture of derivative products of Castor Oil and export of the said goods out of India. For the export of goods the appellant has used the services of CHA, transportation etc., and paid the charges raised by the service providers inclusive of service tax. As per the provisions of Notification No. 41/2007-S.T., 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 60 days expired on 29-2-08 and 30-5-08. However, it is the contention of the learned advocate that a period of one year having been given in terms of Section 11B of the Central Excise Act for filing of refund claims, the same should be considered as relevant for tile purposes of claiming refund in terms of the said notification also. I find no merits in the above contention of the learned advocate. The notification is a complete code in itself and provides the period within which refund can be claimed in terms of the 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 can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication issued by the Board vide its Circular No.112/6/2009-S.T., dated 12-3-2009. In reply to a query, it stands clarified by the Board that consequent upon revision of limitation period, any refund claim that is filed within such revised limitation period would be admissible if it is otherwise in order. Therefore refund claims of service tax on specified taxable services used for exports of goods made in the quarter March to June 2008 could be filed till 31-12-2008. Though the learned advocate fairly agrees that the two quarters 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 file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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