2017 (9) TMI 714

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... directed against Order-in-Appeal No.28/2009 (V-I) ST. dated 16.03.2009. 2. None appeared on behalf 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5 (Mad.). 6. On careful consideration of the submissions and perusal of records, I find 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 08 will be applicable if such refund claim is filed within revised limitation period 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 31st December, 2008. In the case in hand, the refund claim for the services received and used .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X