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TMI Blog2017 (4) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... N/N. 17/2009-S.T. issued by the Board is in the nature of a benefit extended to the assessees. It is to be viewed as relaxation of the conditions prescribed under N/N. 17/2009-S.T., even though a one time measure - the exports have taken place prior to the issue of the N/N. 17/2009. It is also seen that the refund claim was filed citing the earlier N/N. 41/2007-S.T. Given the benefit of relaxatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant. Shri S.K. Sheoran, DR, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is directed against the order dated 25-3-2010 passed by the Commissioner (Appeals), Raipur. The appellant field refund claim under Notification No. 41/2007-S.T., dated 6-10-2007 for the service tax paid on services utilized in relation to export of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 41/2007 was replaced by the Notification No. 17/2009-S.T., dated 7-7-2009. In the succeeding Notification, the time limit for filing refund claims was specified as within one year from the date of export of the said goods . This was further changed from the position prevailing under the Notification 41/2007, in which claims were required to be filed within 60 days from the end of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue of the Notification No. 17/2009. It is also seen that the refund claim was filed citing the earlier Notification No. 41/2007-S.T. Given the benefit of relaxation in the Board Circular, it emerges that refund claim filed within a period of one year from the date of export should be allowed the benefit of refund of service tax paid in export. The appellant has cited the CESTAT decision in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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