9911796707
TMI Blog2018 (2) TMI 2000X X X X Extracts X X X X X X X X Extracts X X X X ..... ied the refund claim and filed on 27/01/2009 for ₹ 4,20,403/- which is in continuation of the earlier refund claim. The Tribunal in various decisions held that re-submitted claim was in continuation to earlier claim and not hit by limitation and followed the decision of the Hon ble Gujarat High Court in the case of UNITED PHOSPHORUS LTD. VERSUS UNION OF INDIA [ 2003 (5) TMI 76 - HIGH COUR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bon Ferro Chrome . They received taxable services under the category of Foreign Exchange Sales Services provided by Broker . They paid the Service Tax of ₹ 4,22,403/- under reverse charge mechanism. The appellant submitted first Refund claim on 12/12/2008 for the amount of ₹ 5,71,322/-. The said refund claim was modified and submitted on 27/01/2009 for ₹ 4,22,403/- . A show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant findings of the Commissioner (Appeal) are reproduced below: 9.From the copies of both of the above refund claims submitted by the appellant, I find that annexure to both the refund claims mentions the same set of service, i.e. commission service apart from other services as mentioned in the refund claim submitted on 12/12/2008 and refund claim of service tax of ₹ 4,22,403/- w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide notification No.32/2008-ST dated-18.11.2008 and clarified vide circular no.112/6/2000-ST dated-12/03/2009 contrary to the observation of the lower authority./ Therefore, I find that the instant refund claim is not time barred and the rejection of the instant refund claim by the lower authority on the ground of bring time barred is not based on facts and law. 12. In view of the above discu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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