9911796707
TMI Blog2012 (5) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the appellant is a unit located in Noida Special Economic Zone. They had received services from persons located abroad and they had paid service tax as per the proviso of section 66A of Finance Act, 1994. They claimed refund of such service tax as per the proviso to Notification No. 9/09-ST dated 3.3.09. The claim was filed on 7.2.11 and according to Revenue, there was a delay of 17 days in fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e delay as per the said clause of the proviso. Further he points out that this notification itself was superceded by another notification No.17/11-ST dated 1.3.11 and as per clause (e) of this notification, time limit for filing of refund claim is one year from the date of payment of service tax by the persons availing service to the person providing the service. He points out that refunds in ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also his contention that the new time limit will apply only for application filed after 01.03.2011 whereas this application was filed before that date. 4. Considered the arguments of both sides. I do not agree with the argument that the time limit under Notification dated 1.3.11 cannot be made applicable to the claims filed before that date and pending on that date. I also consider the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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