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TMI Blog2018 (11) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1944. All the appeals are dismissed being not maintainable before this Tribunal. - ST/20230/2018-SM, ST/20231/2018-SM, ST/20232/2018-SM, ST/21011/2017-SM - Final Order No. 21197-21200/2018 - Dated:- 21-8-2018 - MR. S.S GARG, JUDICIAL MEMBER None For the Appellant Mr. Pakshirajan, AR For the Respondent ORDER Per: S.S GARG The appellants have filed these 4 appeals against the common impugned order dated 23.03.2017 passed by the Commissioner (Appeals) whereby the Commissioner (A) has upheld the Order-in-Original and dismissed the appeal of the appellants. The details of the 4 appeals are given here below: SI. No. Appeal No. OIO No./ dtd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions for claiming the refund of Service Tax paid on the transport services which are received by an exporter to goods and used for export of goods. The rebate claim has been rejected by both the authorities on the ground of limitation of time. 3. Heard both sides and perused the records of the case. 4. Learned counsel for the appellants submitted that the impugned order denying the rebate claim on the ground of limitation is not sustainable in law as the same has been passed without properly appreciating the facts and the law. 5. On the other hand, the learned AR for the Revenue submitted that these 4 appeals relates to rebate and has been filed seeking the benefit of Notification No. 41/2012-ST dated 29.06.2012. He furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n three months of the date of receipt of the order. Provided that where an order, relating to a service which is exported, has been passed under Section 85 and the matter relates to grant of rebate of Service Tax on input services, or rebate of duty paid on inputs, used in providing such service, such order shall be dealt with in accordance with the provision of Section 35EE of the Central Excise Act, 1944 (1 of 1944): 7. In view of the specific amendment in Section 86 of the Finance Act, 1984 vide Finance Act, 2015, I am of the considered opinion that the present appeals are not maintainable before this Tribunal and the appeal lies before the Revisionary Authority in accordance with the provisions of Section 35EE of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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