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TMI Blog2019 (9) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2015, the refund claim made on 25.11.2016 is beyond the period of one year as discussed by the authorities below. If the payment received by the appellant on 21.5.2018 is to be considered, as argued by the counsel, the refund claim would be premature. The appellant do not have a fit case for grant of refund - refund rightly rejected - appeal dismissed - decided against appellant. - Service Tax Appeal No. 40158 of 2018 - Final Order No. 41056/2019 - Dated:- 16-9-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri G. Derrick Sam, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Brief facts are that the appellants are registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2014 to CLRI. The payments in foreign exchange were received on10.11.2014 and 7.7.2015. The last payment of USD 5000 was received only later i.e. 21.5.2018. Thus, since the appellant had not received the entire payment for the consideration at the time of filing of refund, it cannot be said that there is a delay in filing the refund claim. The entire payment has been received on 21.5.2018. It was further submitted by the appellant that payments were received in part because the project / services was not completed by the appellant within the date. He referred to the letter dated 15.7.2018 issued by Namibia wherein it is stated that the project has been completed only on 15.3.2018. He submitted that the amount was not fully received by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . counsel has strenuously argued that the refund claim cannot be rejected on the ground of time-bar as the notification introducing the time limit was issued only on 1.3.2016 and that the provision of services where completed prior to this date. While making this prayer, he also put forward a contra argument that only on 15.3.2018 project completion letter was issued by recipient of service and the balance payment was received only on 21.5.2018. Even when we go by receipt of part payment by the appellant which are 10.11.2014 and 7.7.2015, the refund claim made on 25.11.206 is beyond the period of one year as discussed by the authorities below. If the payment received by the appellant on 21.5.2018 is to be considered, as argued by the counse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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