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TMI Blog2013 (12) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of Notification, the same is required to be construed strictly and the refund claim filed beyond the period of two months from April to June, 2008 is hit by limitation of time prescribed in the Notification. So far as the period involved July, 2008 - Sept., 2008 is concerned, the time limit of six months would apply as the period is covered under the amendment to notification. refund was to be filed within two months of quarter ending and the time limit was to expire after the introduction of amendment Notification No. 32/2008-S.T., dated 18-11-2008. Therefore, the period shall be covered under the amendment provisions of prescribed time limit of six months. This is to be re-quantified in terms of the Notification No. 32/2008. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of the refund claim, which was amended to six months vide Notification No. 32/2008-S.T., dated 18-11-2008. The learned SDR submitted that for the period July, 2008 to Sept, 2008, the time limit of two months only will apply, which is prior to the date of amendment of Notification. 5. The contention of the learned Counsel is that the time limit prescribed under Section 11B, which has been made applicable to Service Tax would apply in the case and they have filed the refund claim within one year, therefore, it will not be time-barred. In support of his contention, he has placed reliance on the Tribunal s decision in the case of Commissioner of Central Excise, Pondicherry v. G. Gijith Kumar Ors. - 2009 (93) RLT 767 (CESTAT-Chennai), w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Liberty Oil Mills (supra) has held that a person invoking an exception or an exemption provision to relieve him of the tax liability must establish clearly that he is covered by the said provision. It is pertinent that there is no ambiguity in the case. The respondent claimed benefit of Notification, the same is required to be construed strictly and the refund claim filed beyond the period of two months from April to June, 2008 is hit by limitation of time prescribed in the Notification. So far as the period involved July, 2008 - Sept., 2008 is concerned, the time limit of six months would apply as the period is covered under the amendment to notification. 8. So far as period from July, 2008 to Sept., 2008 is concerned, I find force ..... X X X X Extracts X X X X X X X X Extracts X X X X
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