appel against reject of service tax refund claim due to dela

This query is : Resolved

sandip bhogayta (Querist)
Follow

02 March 2009 dear sir,

plz advise me,

we are a manufacturer, in june we export goods & also get a services from the service provider. we applied for service tax refund as per notification 41/2007. in july-08 but due to some deficit of document department reject our claim. we further reapply with the deficit document in 10-10-2008 but now the department again reject our claim & the reasom for the reject "WE APPLIED FOR THE REFUND CLAIM DELAY"
sir i requested that now as per some expert advise i have to go appel agst. commission but now i have no any issue (case) related this so i requested all of our in this matter to send me the case for appel the same
plz send me ur reply in
sandipbhogayta@gmail.com

thanks in advance & i hope ur help became me a goods stand of my refund claim.

Dayal

Dayal (Expert)
Follow

19 April 2009 Whether an order has been served rejecting your refund claim, or it is only a letter of communication.

If only a letter of communication, you can write to the commissioner of your jurisdiction stating that it is not time barred refund as the same was submitted in time, which is evident from the first submission.

Mere resubmission does not amount to rejection of refund.

If order has been served, then you need to go into appeal. It is advisable to seek support from learned consultant as this is a matter of refund and requires through evaluation of the facts and perusal when the appeal is posted for hearing

If you wish to respond You can place your reliance on the following judgement which state that a procedural delay should be condoned by giving importance to granting of rebate on export of excisable goods.
(a)Arunoday Mills Ltd. Vs CCE, Ahmedabad 2003 (156) E.L.T. 790 (T)
(b)Rubberwood India (P) Ltd. Vs Commissioner of Customs (Appeals), Cochin 2006 (206) E.L.T. 536 (T)