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2010 (5) TMI 242 - CESTAT, KOLKATAExemption by Refund- Refund under Notification No. 41/2007-S.T. rejected as claim filed beyond 60 days. Goods exported during the quarter October 2007 to December 2007 and refund claim filed on 28.04.2008. Notification No. 41/2007-ST amended by Notification No. 32/2008-ST. increasing time limit to six month. Held that – amendment not clarificatory in nature and not retrospective. Impugned order rejecting refund on limitation sustainable.
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