APK IDENTIFICATION Vs. COMMISSIONER OF CENTRAL EXCISE, NOIDA

JUDGEMENT

(1.) IN this case, the appellant is a unit located in Noida Special Economic Zone. They had received services from persons located abroad and they had paid service tax as per the proviso of Section 66A of Finance Act, 1994. They claimed refund of such service tax as per the proviso to Notification No. 9/2009 -S.T., dated 3 -3 -2009. The claim was filed on 7 -2 -2011 and according to Revenue, there was a delay of 17 days in filing the refund claim. Clause (f) of the proviso to the said notification is as under :

(2.) THE learned AR for revenue submits that clause (f) of Notification No. 9/09 -S.T., dated 3 -3 -2009 is strictly not applicable in the situation at hand because there was no payment of service tax to the service provider in this case. According to him, the relevant date should have been counted either the date of payment of the value of service to the service provider or the date of payment of service tax by the appellant himself and the period if so counted, the refund claim was beyond time -limit. It is also his contention that the new time -limit will apply only for application filed after 1 -3 -2011 whereas this application was filed before that date.