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2013 (7) TMI 428 - CESTAT AHMEDABADRefund of claim - Claim filed beyond period of 1 year - Export - Notification No. 17/2009 - Department allowed only partial refund to assessee - Held that:- On a true and fair construction of the provisions of Notification No. 17/2009, the conclusion is compelling that several conditionalities enumerated therein are with regard to delineation of the taxable services in respect of which the exemption is applicable, the circumstances in which and the persons who are entitled/ disentitled to the claim for exemption and stage at which the exemption should be claimed; the time frame within which the claim for exemption could be presented, are all mandatory requirements for presenting a claim for exemption - No reason to fault with concurrent conclusion - Decided against Assessee.
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