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TMI Blog2012 (4) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax, the refund claim cannot be filed without paying the Service Tax and therefore, 1 year period is required to be counted from the date of payment of Service Tax – Held that:- It is settled law that the notifications issued by Government have to be considered as a part of statute - the Notification No.17/2009-ST is a self-contained exemption notification and provides that the exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994, was rejected as time barred on the ground that the said services were pertaining to the goods exported beyond the period of 1 year from the date of filing of refund claim. 2. Heard both sides. 3. We find that the claim has been rejected on the ground that according to the Clause 2(f) of Notification No.17/2009-ST, dt.7.7.09, the claim of refund has to be filed within 1 y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied only where the service was availed before export of the goods and in case of where the service receiver is liable to pay Service Tax. He also relied upon the several decisions. 4. I have considered the submissions made by both the sides. It is settled law that the notifications issued by Government have to be considered as a part of statute. Further, the Notification No.17/2009-ST is a sel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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