9911796707
TMI Blog2016 (12) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal is directed against the order dated 13.06.2011, passed by the Commissioner (Appeals), Indore. The appellant is engaged in the manufacture and export of soya bean extract. They filed a refund claim under Notification no. 41/2007-ST dated 6.10.2007 claiming the refund of Service Tax paid on specified services used in the export of goods. The claim stands disallowed by the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be filed before the Assistant Commissioner, Ujjain who is the jurisdictional authority to entertain such claims. The claim was subsequently returned by the Assistant Commissioner, Indore with a direction to file the same before the proper authority i.e. AC, Ujjain. The claim which was returned on 27.04.2010 was filed before the appropriate officers i.e. AC, Ujjain on 19.07.2010 . The authorities b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper authority. He further submits that the said decision has also been approved by the Hon ble Gujarat High Court . Accordingly, he submitted that the finding of time bar may be set aside. 4. Learned Departmental Representative submitted that the terms of the notification needs to be interpreted strictly as held by the Hon ble Supreme Court in the case of Rajasthan Spinning, Weaving report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim before Deputy Commissioner of Central Excise, he has filed it before Deputy Commissioner of Service Tax. The appellant authority has observed that inasmuch as the original refund claim was filed within time and returned by authorities with directions to file it before appropriate authority, the same cannot be said to have been filed beyond the limitation. 3. I find no infirmity in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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