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TMI Blog2013 (8) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... on to interfere in such an order - Regarding refund claim for the quarter ended December-2009 and March – 2010, refund claims are within the prescribed time but the applicant is required to file refund claim under Notification No.17/2009-ST - As per notification No. 17/2009-ST, specific category of services of service provided under section 65(105)(zzb) of the Finance Act, 1994 are only eligible for refund. The category of services claimed as refund by assessee is not eligible for refund hence question of allowing such a claim of assessee does not arise – Appeal rejected – Decided against the Assessee. - E/1123/2011 - Final Order No. A/10780/2013-WZB/AHD - Dated:- 29-5-2013 - M V Ravindran , J. For the Appellant : Shri P V Sheth, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The exemption to services falling under the category of 65(105)(zzb) monitored through Various exemption notifications is as under: Notification No. effective date Section Details of service Condition Time limit 41/2007 dt. 06/10/2007 - Service Tax Exemption Notification - exemption claimed by the exporter shall be provided by way of refund. - The claim for refund should be filed on a quarterly basis, within sixty days from the end of the relevant quarter during which the goods have been exported. - Date of order permitting clearance loading of the said goods for exemption under Section 51 of the Customs Act, 1962 shall be considered as the date for export of such goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jection. 2.3. The appellant has also claimed for the refund of service tax amount of Rs.28,516/- totally paid on the services under the category of DMF (Drug Master File) Registration charges, DRA (Debt Recovery Agent) Services and Traveling Expenses which are utilized in relation to exports of goods. It further appears that the services failing under such category are not covered under the notification no.41/2007-ST dated 06/10/2007, hence the refund claim amounting to Rs.28,516/- in respect of the service tax paid under the category of DMF (Drug Master File) Registration charges, DRA (Debt Recovery Agent) Services and Traveling Expenses which are utilized in relation to exports of goods are also liable for rejection. 2.4. A show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for refund of duty. 5. The ld. Departmental representative, on the other hand, would draw my attention to the fact that the issue is regarding refund of the amount of service tax paid which is not covered under Notification No.41/2007 and 17/2009. It is his submission that the refund claims which has been filed by the appellant, are beyond limitation and also that the appellant had filed refund claim of the services which were not covered under the notification as eligible for refund. He reiterated the findings of the First Appellate Authority. 6. I have considered the submissions made by both the sides. The issue to be decided in this case is whether the appellant's refund claim need to be rejected as time barred under Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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