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TMI Blog2011 (3) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... the time limit of one year from the date of payment of service tax - Reference is made to Section 83 of the Finance Act, 1994 and since the relevant date for claim of service tax in terms of Explanation B (f) is the date of payment of service tax, refund claim filed on 19.3.2009 is within the time limit of one year stipulated under Section 11B as the service tax was paid on 2.4.2008. Further co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 - Ms.JYOTI BALASUNDARAM, JJ. Shri T.Ramesh, Advocate For the Appellants Shri C.Dhanasekaran, SDR For the Respondent The assessees filed a claim for refund of Rs.1,64,861/- under the provisions of Notification No.41/2007-ST dt. 6.10.2007 as amended, on 19.3.2009 - the service tax was paid by the assessees on sales commission for exports effected under shipping bills dt. 15.7.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules, 2004, specifies that the refund claim should be filed on quarterly basis along with the relevant shipping bills before expiry of the period specified under Section 11B of the Central Excise Act; since the exports related to shipping bills dt. 15.7.2007 and 26.7.07, the claim for refund should have been filed after the quarterly ending September 2007 but the claim was filed only on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B as the service tax was paid on 2.4.2008. Further contention of the assessees is that no time limit for refund claim has been specified in Notification No.5/2006-CE, as per the decision of the Tribunal in GTN Engineering (I) Ltd. Vs CCE Coimbatore [2010 (259) ELT 625]. The contentions of the assessees are required to be considered afresh in the light of the case law cited by them. Since the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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