9911796707
TMI Blog2014 (6) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax, were not applicable in case of refunds under Notification No.41/2007-ST. Accordingly refund claim of Rs.52,711/- was rejected. 2. Brief facts of the case are that the appellant registered under service tax registration and engaged in the export of hand tools had filed a claim of Rs.52,711/- under Notification no. 41/07 dated 06.10.07 on 18.12.2009. 3. During the scrutiny of refund claim, it was observed that the refund claim was filed on 18.12.2009 for the period 08.12.2008 to 31.03.2009. As per para 2(e) of ibid notification the claim for refund was required to be filed on a quarterly basis within 180 days from the end of the relevant quarter during which the said goods had been exported. Accordingly, it was observed that the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said goods and proviso (f) of notification provides that exemption of refund of service tax paid on the specified services used for export of said goods shall not be claimed except under this notification. Para 2 (e) of notification no. 41/2007 ST dated 6.10.2007 specifically prescribed time limitation for filing of refund claim under ibid notification. It is clear from the above referred provisions of notification no. 41/2007-ST dated 6.10.2007 that exemption provided under ibid notification has been given effect by way of filing of refund clam and time limitation provided for filing of refund claim under ibid notification alone is applicable in this case. The provisions of Section 11B of Central Excise Act, 1944 as made applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erated the findings contained in the order of Commissioner (Appeals) and subsequently referred to Para 8 of his order wherein it has clearly been held that exemption under Notification No.41/2007-ST dated 6.10.2007 will be available by way of refund of service tax paid specifying services used for export of the said goods. Para 2(e) of Notification No.41/2007-ST dated 6.10.2007 specifically prescribed time limit of six months for filing refund claim under Notification No.41/2007-ST dated 6.10.2007. Ld.DR has rightly pointed out that facility of refund has been provided under Notification No.41/2007-ST dated 6.10.2007 by way of filing refund claim and time limit of six months provided for filing refund claim was alone applicable. 11. Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2007 which was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 645(E), dated the 6th October, 2007, namely:- In the said notification,- (1) in paragraph 2, in sub-paragraph (e), for the words sixty days, the words six months shall be substituted; (2) in the Schedule, against Sr.No.3, in column (4), after item (i), the following item shall be inserted, namely:- (ia) where the buyer of the said goods does not require testing and analysis of the said goods, but testing is statutorily stipulated by domestic rules and regulations, the exporter shall furnish copy of such rules or regulations stipulating testing an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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