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2016 (4) TMI 494

Head Note / Extract:
Period of limitation - Refund claim under Notification No. 41/2007-ST dated 6.10.2007 - Held that:- the refund claim filed by the appellant pertain to the quarter January to March, 2008 and the period for filing the refund claim during the relevant clause of notification was 60 days from the end of the relevant quarter during which the said goods had been exported as per clause 2(E) of Notification. The refund claim was filed by the appellant on 30.06.2008 which was beyond the period of 60 days. This period was extended to six months as per Notification No. 32/08-ST dated 18.11.2008. However, this amendment and CBEC clarification dated 12.3.2009 will be applicable only to the quarter April-June, 2008. In the case of the appellant, the period of six months expired much before the issue of Notification No. 32/08-ST dated 18.11.2008. Therefore, the refund claim is time barred.

Applicability of period of one year - Section 11B of the Central Excise Act, 1944 - Appellant relied upon Affinity Express India Pvt. Ltd. Vs. Commr. of C. Ex.,, Pune-I case law - Held that:- the relied upon case law duly referred to the time period specified in Section 11B of the Central Excise Act, 1944 and there was no reference to any period specified under Notification No. 5/06-CE during which the refund claim was required to be filed by exporter/assesse. The facts involved in the relied upon cases on the provisions of Notification No. 5/2006-C.E (N.T) are different to the provisions contained in Notification No. 41/07-ST, where refund claims were required to be filed within 60 days of a quarter. Accordingly, the relied upon case laws are not applicable to the facts of the present case. - Decided against the appellant


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