TMI Blog2010 (7) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... same stands rejected by the lower authorities as time-barred - Held that:- When a notification itself provides the period for claiming the exemption in terms of the said notification, such period cannot be extended by taking recourse to the provisions of section 11B, inasmuch as, rightly observed by Commissioner (Appeals), it is not a simple case of refund of excess duty paid but is a refund aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onths from the end of the quarter, during which the exports have been made. 2. Inasmuch as the appellant filed refund claim after the expiry of six months, as a condition of notification, the same stands rejected by the lower authorities as time-barred. Learned advocate appearing for the appellants submits that the basic legislative intent is to grant the refund of service tax paid by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the above referred decision has held as under :- "4. The short issue involved in the present appeal is as to whether the refund claim filed by the appellant in terms of Notification 41/2007-ST, dated 06.10.2007 is barred by limitation or not. Learned advocate has fairly agreed that the said notification provides a period of 60 days from the end of the relevant quarter for claimin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovides the period for claiming the exemption in terms of the said notification, such period cannot be extended by taking recourse to the provisions of section 11B, inasmuch as, rightly observed by Commissioner (Appeals), it is not a simple case of refund of excess duty paid but is a refund arising out of an exemption notification, which provides a specific mode and procedure for claiming of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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