9911796707
TMI Blog2017 (8) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... tification. As such, I am of the view that the lower authorities have rightly held against the assessee as regards the limitation aspect - refund rightly denied - appeal dismissed - decided against appellant. - ST/42283/2015 - 41587/2017 - Dated:- 10-8-2017 - Smt. Archana Wadhwa, Judicial Member Shri G. Rajendran, Advocate for the appellant Shri S. Govindarajan, AC (AR) for the respondent ORDER The appellant who are engaged in the manufacture of export of Sugar and Molasses filed a refund claim of service tax utilized on various input services used for the purpose of export, in terms of Notification No. 41/2012-ST dated 29.06.2012, which allow such refunds In terms of Sl. No. 3 (g), the claim for rebate of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounting limitation period. As such it is their contention that the said decision, even though rendered in the context of Notification No. 41/2007, should be followed in as much as the present Notification No. 41/2012 is only a succeeding notification. The lower authorities have not accepted the above stand of the assessee by observing that when the notification in question provides a clear date ie., date of export as the relevant date, interpretation of the earlier notification by the Tribunal cannot be adopted. 4. I have carefully gone through the earlier order of the Tribunal, strongly relied upon by the appellant. Admittedly, the said order is in the context of Notification No. 41/2007 and the Tribunal clearly observed that the releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has relevance in as much as it stands held by the Hon ble Court that the assessee has to necessarily satisfy the limitation clause provided under the statute. Limitation is not a procedural aspect and if a particular action is required to be done within the time limit provided under law, it should be done within that time limit so as to earn the benefit of the same. The time period prescribed by the legislature can neither be extended by the Tribunal nor the delay can be condoned, as the Tribunal, being a creature of the statute is bound by the legal provisions. As such the assessee's prayer to condone the delay of around 13 days in filing the refund claim can also not be considered. 7. In view of the above, I find no justifiable re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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