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TMI Blog2013 (8) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) TMI 433 - CESTAT NEW DELHI) - the specific date stands provided in respect of goods exported has to be adopted for the purpose of limitation – appeal decided against the assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... peals), Chandigarh. Appellant has claimed refund under Notification No.41/2007 - ST dated 6th October, 2007. It is the appellant's contention that as per notification, they have deposited the service tax under reverse charge method on a specific date and afterwards they have filed the refund claims within the quarter ending from the date of payment of service tax. Accordingly, claimed that they have paid service tax as per rule 6 of Cenvat Credit Rules. He mentions that in section 6 it is stated that service tax will be payable on the specified date immediately falling the calendar month in which the payments are received towards the value of taxable services. 5. He submitted a chart stating that they have paid the commission to their over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 16.12.2008 07.01.2009 21.03.2009 29.09.2009 14 6663880 13.09.2008 17.10.2008 12.01.2009 21.03.2009 29.09.2009 15 6688159 22.09.2008 06.01.2009 07.01.2009 21.03.2009 29.09.2009 16 3404722 08.10.2008 17.10.2008 12.01.2009 21.03.2009 29.09.2009 6. However, ld. DR points out that the specific notification No.41/2007 is for grant of refund of service tax on business auxiliary service at Sl.15 and a condition has also incorporated. The relevant para of Notification No.41/2007 is as under:- 2 (e) the claim for refund shall be filed on a quarterly basis, within sixty days from the end of the relevant quarter during which the said goods have been exported: Provided that the said goods shall be deemed to have been expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs Commissioner of Central Excise, Ghaziabad has held "The notification in question clearly requires an assessee to file refund claim on quarterly basis within a period of 60 days form the end of relevant quarter during which the foods stands exported. Such period prescribed by the notification, cannot be extended by courts working within the parameters of the excise laws. Though I find that refund claims could not be filed within the said period as no duty deposits were made by the appellant but as held by various courts, the Tribunal acting within the framework of the act/rules/notifications cannot introduce any provision of the same. As such the period prescribed in the Notification cannot be extended on the ground of the impossibiliti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention that in terms of sub-section (f), the date of payment of duty would be relevant, cannot be accepted in as much as the said sub-section is residuary provision as is clear from the use of expression in any other case. As the specific date stands provided in respect of goods exported, the same has to be adopted for the purpose of limitation. It is not the appellants plea that the goods were exported on a later date and the refund claims were filed within the period of 60 days from the quarter during which the said exports were made, I find no infirmity in the views adopted by the authorities below." 12. In view of the above, Counsel of the party has not been able to make out a case for which appeal is not able to sustain and is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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