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TMI Blog2015 (2) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... mmr of Ex. & S.T. (LTU), Mumbai reported in [2012 (8) TMI 500 - CESTAT, MUMBAI] Refund claim of ₹ 21,451/- has been denied to the appellant as time bar. I find that similar issue came up before this Tribunal in the case of Raymond Ltd. (2014 (3) TMI 45 - CESTAT MUMBAI) wherein Tribunal has held time limit prescribed as per Section 11B has been applicable. It is not in dispute that appellant has filed refund claim within the time limit prescribed under Section 11B of the Act. Therefore, I hold that the refund claim of the appellant is within time, as both the issues have been decided in favour of the appellant. Therefore, I set aside the impugned order - Decided in favour of assessee. - Appeal No.ST/582/2013-Mum - - - Dated:- 12-9- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals). Aggrieved from the said order, the appellant is before me. 3. Ld. Consultant appeared on behalf of the appellant submits that the appellant has paid service tax which is not in dispute and it is also in dispute that they are not required to pay service tax. Therefore, the service tax paid by them is required to be refunded by the department to them; as held by this Tribunal in the case of Tata Consultancy Services ltd. Vs. Commissioner C. Ex, ST (LTU), Mumbai reported in 2013 (29) STR 393 (Tri- Mumbai) they are entitled for refund claim. He further submits that in the case of Raymond Ltd. Vs. Commissioner of Central Excise, Mumbai- III - 2014-TIOL-267-CESTAT-MUM. It was held by this Tribunal that for filing the refund claim, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the said Notification shall apply only in the case of services used in relation to the authorized operations in the SEZ except for services consumed wholly within the SEZ. This view of the department is also incorrect. Notification No. 09/2009-ST exempts the taxable services specified in Clause (105) of Section 65 of the Finance Act, 1994 which are provided in relation to the authorized operations in a SEZ and received by a developer or units of a SEZ, whether or not the said taxable services are provided inside the SEZ, from the whole of the service tax leviable thereon under Section 66 of the Finance Act, 1994. The refund procedure given below for operationalising the exemption applies to services which are procured from outside in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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