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TMI Blog2013 (11) TMI 1574X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against the impugned order wherein the Commissioner (A) has taken a view that the refund claim filed by the respondent in respect of Service Tax paid by them cannot be denied on the ground of limitation. Respondent had filed refund claim on 30-5-2008 in respect of Service Tax paid by them on input services up to 31-3-2008. However, they filed the refund claim before the Assistant Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 41/2007, the claim should have been filed within 60 days which was subsequently increased to six months by the Board by amending the Notification in 2008. Therefore the respondent could have filed the claim before 31-12-2008 in which case also it could have been considered. Respondents have not at all shown any seriousness and have filed the refund claim before a wrong authority in the first pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter can claim the refund claim at the location where his headquarters or registered office is located. It is the submission of the learned counsel that their headquarters is located in Chennai and therefore the claim filed by them was in order even though they had taken Service Tax registration. 4. I have considered the submissions made by both the sides. Learned Commissioner (A) has also ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turned, the same was filed before the proper authority after the normal period of limitation. The Tribunal took the view that the date of filing of the refund claim before the wrong authority could be taken as the date of filing for the purpose of determining limitation. Since the Tribunal s decision relied upon by the Commissioner (A) is squarely applicable to the facts of the case, the appeal fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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