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TMI Blog2019 (1) TMI 1928X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act, 1944 read with the Finance Act, 1994 - Rule 6A of the Service Tax Rules, 1994 - April 2016 to March 2017 - HELD THAT:- Undisputedly, the services provided to foreign customers are not exigible to service tax and the appellants have paid the service tax by mistake. The issue as to whether the time prescribed under Section 11B ibid is applicable to such a situation when the service tax is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o foreign customers, being export of services, is not exigible to service tax. They filed refund claim under Rule 6A of the Service Tax Rules, 1994 for an amount of ₹ 4,93,059/- for the period from April 2016 to March 2017. 2. After due process of law, the Original Authority sanctioned an amount of ₹ 4,12,549/- and rejected an amount of ₹ 80,509/- on the ground that the said amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1B ibid cannot be pressed into application. 3.2 To support his argument, he relied upon the decision of the Hon'ble jurisdictional High Court in the case of M/s. 3E Infotech, Kanyakumari Vs. CESTAT, Chennai & C.C.E., Madurai - 2018- TIOL-1268-HC-MAD-ST. 4. Ld. AR Shri. L. Nandakumar appearing for the respondent supported the findings in the impugned Order. 5. Heard both sides. 6. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be barred by limitation, merely because the period of limitation under Section 11B had expired. Such a position would be contrary to the law laid down by the Hon'ble Apex Court and therefore we have no hesitation in holding that the claim of the Assessee for a sum of ₹ 4,39,683/- cannot be barred by limitation, and ought to be refunded. 14. There is no doubt in our minds, that if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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