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TMI Blog2017 (9) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... ar from the date of export of the goods, and in the face of the Explanation that for this purpose date of export shall be the date on which the proper officer of the Customs make an order permitting clearance and loading of the said goods for exportation under Section 51 of the Customs Act, 1962, the subject claim of refund appears to be not admissible - appeal dismissed - decided against appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and Ld. DR Sh. Sanjay Jain for the Revenue have been heard. 3. The Ld. Advocate for the appellant inter alia pleads that they have filed their claim within one year of payment of service tax; however, the department is computing the time limit of one year from the date of the export of the goods. The Ld. Advocate pleads that the refund claim can be filed only after tax is paid. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces and loading of the subject goods for exportation under Section 51 of the Customs Act, 1962. The Ld. DR in support cited the Tribunal s decisions in the cases of Spark Engineering (P) Ltd. Vs CCE, Ghaziabad 2013 (31) STR 71 (Tri. Del) and Salora International Ltd. Vs CST Delhi 2017 (47) STR 177 (Tri. Del). 5. After having considered facts of the case and submissions of both the si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issible only after actual payment of service tax, we find that said clause does not extend the time limit to the one year period from the day of actual payment of service tax. Thus, considering the specific provisions of time limit of one year for filing refund claim given in clause 2(f) of Notification 17/09-ST (supra), an following the Tribunal s decisions (supra) both the appeals do not have en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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