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2014 (12) TMI 588 - CESTAT BANGALORERefund claim - Quarterly sanction of refund - Held that:- Notification No. 17/2009-S.T., dated 7-7-2009 does not prescribe any such condition that refund claim should be filed on quarterly basis or periodical basis. The refund claim is governed by the provisions of Section 11B of the Central Excise Act, 1944, applicable to Service Tax matters and the time limit is one year from the relevant- date and the relevant date is to be counted from the date of let export order passed. In the absence of any condition in the Notification, the Circular issued by Board prescribing filing of quarterly claim cannot be considered as statutory obligation for rejecting refund. Even though the stay application is under consideration before us, we find that this is only the issue involved in this case and there is nothing more to consider. In these circumstances, we consider that the appeal itself can be disposed of at this stage. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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