2015 (10) TMI 2668

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..... n 60 days from the date of end of relevant quarter. Admittedly, the refund claim is filed beyond that period of limitation - As refund claim has been filed beyond prescribed time limit under N/N. 41/2007-S.T., therefore, refund claim is barred by limitation - appeal dismissed - decided against appellant.
Shri Ashok Jindal, Member (J) Shri Jitender Singh, Advocate, for the Appellant. Shri B.B. .....

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..... of service tax. Therefore, as per Section 11B of the Central Excise Act, they are entitled to the refund within one year from the date of payment of service tax. 4. On the other hand, learned AR drew my attention to the Notification No. 41/2007-S.T. ibid clause '(e)' wherein it has been clearly stated that refund under this notification is to be filed within 60 days from the end of relevant .....

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..... find that appellant was required to file refund claim within 60 days from the date of end of relevant quarter. Admittedly, the refund claim is filed beyond that period of limitation and same view has been taken by this Tribunal in the case of Sakay Overseas (supra). As refund claim has been filed beyond prescribed time limit under Notification No. 41/2007-S.T., therefore, I hold that refund claim .....

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