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TMI Blog2017 (9) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... notification No.41/2007-ST, dt. 06.10.2007 - this belated filing of refund claim for the quarter ended December 2007 has correctly been rejected by lower authorities. As regards second refund claim for the quarter ended June 2008, the said refund claim is undisputedly filed on 10.09.2008. Time limit prescribed under N/N. 41/2007-ST dt. 06.10.200 was amended by N/N. 32/2008, dt. 18.11.2008 whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf of the appellant despite notice. Since the appeal is of 2009 and appellant is not represented despite the matter coming up several times, I take up the appeal for disposal in the absence of any representation. 3. Heard the Ld. DR and perused the records. 4. The issue that falls for consideration in this appeal is regarding refund claim filed by appellant in respect of service tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that appellants refund claim for the quarter ended December 2007, is filed on 19.09.2008. The said refund claim, by any stretch of imagination, is beyond the period of sixty days as provided under notification No.41/2007-ST, dt. 06.10.2007. In my view, this belated filing of refund claim for the quarter ended December 2007 has correctly been rejected by lower authorities. I am fortified in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod if otherwise in order. Further clarification in the same circular indicates that refund claims of service tax on specified taxable services used for exports of goods made in the quarter March-June 2008 could be filed till 31 st December, 2008. In the case in hand, the refund claim for the services received and used during the quarter was filed on 10.09.2008 well within the time as extended u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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