Service tax refund must be claimed within 1 year from the date of export of goods

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CESTAT, AHMEDABAD BENCH

Ultratech Cement Ltd.

v.

Commissioner of Central Excise, Bangalore

ORDER NO. A/312/WZB/AHD OF 2012

APPEAL NO. ST/301 OF 2010

Date of Pronouncement -02.03.2012

It is settled law that the notifications issued by Government have to be considered as a part of statute. Further, the Notification No.17/2009-ST is a self-contained notification which is basically an exemption notification and provides that the exemption is provided by way of refund of Service Tax paid in respect of export.

As observed by the lower authorities, according to Clause 2(f), the claim has to be filed within 1 year from the date of export of goods. As already observed, this becomes a statutory requirement and a substantive requirement and therefore, the Tribunal, being a creature of law, cannot go beyond the provisions of law and statutes and give relief.