9911796707
TMI Blog2012 (4) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; Per: Mr.B.S.V. Murthy: The facts of the case, in brief, are that the appellants filed a claim of refund of Service Tax under Notification No.17/2009-ST, dt.7.7.09 on 19.08.09. A part of the claim of Rs.1,74,761/- pertains to Charter hiring charges , falling under sub-clause (zzzzj) of Clause (105) of Section 65 of Finance Act, 1994, was rejected as time barred on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. It was also submitted that the reliance placed by the Commissioner on Para (iv) of Circular No.112/06/2009-ST, dt.12.3.2009 is also not correct since it can be applied only where the service was availed before export of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law, cannot go beyond the provisions of law and statutes and give relief. 6. Therefore, on this ground alone, I find that no relief can be given to the appellant. 7. I also find that the reliance placed by ld.A.R. on the decision in the case of LGW Ltd Vs CST Kolkata 2010 (19) STR 825 (Tri-Kolkata), where a stand taken by the Department to reject the refund was upheld, is relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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