2011 (1) TMI 223

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..... haran, JDR Per : M. V. RAVINDRAN   This appeal is directed against the Order-in-Appeal No. 91/2009 (V-I) ST dated 29.9.2009, passed by the Commissioner of Central Excise, Service Tax and Customs,Visakhapatnam.   2. The relevant facts that arise for consideration are that the appellant herein has filed an application for refund of service tax paid towards export of goods made during t .....

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.....   5. I have gone through the facts of the case. I find that there is no dispute raised by the department regarding the eligibility or ineligibility thereof in respect of the services on which refund is claimed. The only issue at hand is that of the claim being filed beyond the permissible time limit and rejection of the claim is on this ground. I have gone through the relevant Notification N .....

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..... .2008. In the instant case, the refund claims were filed on 02.01.2009 i.e. beyond the time limit prescribed and hence the same are hit by limitation of time. I agree with the findings of the adjudicating authority with regard to rejection of claim. The reasons put forth by the appellant with regard to filing the claim beyond the permissible time limit are not convincing and in any case, there is .....

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