9911796707
TMI Blog2010 (5) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Notification specifically provides that the claim of refund shall be filed on quarterly basis within sixty days from the end of relevant quarter during which the said goods were exported. In the present case the refund claim was filed on 28/4/2008 for the quarter October, 2007 to December, 2007 i.e. after 60 days. Thereafter the Notification No.41/07 was amended by Notification No.32/08-ST dated 18.11.2008 to the effect that the refund claim is to be filed within six months from the end of relevant quarter during which the said goods have been exported. The contention of appellant is that the amendment vide Notification No.32/08-ST whereby the period for filing refund is extended from sixty days to six months is to be treated as clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r during which the goods have been exported. The goods in question were exported during the quarter October 2007 to December, 2007 and the refund claim was filed beyond sixty days i.e. on 28/4/2008. The Notification was amended by another Notification No.32/08-ST vide which the period for filing refund claim was beyond six months. The appellant relied upon the decision of Hon'ble Supreme Court in the case of ONGC Ltd. vs. CCE (supra). In this case license was amended retrospectively. In view of this, benefit of Notification was extended by the Hon'ble Supreme Court. In the case of Gold Coin Health Food Pvt. Ltd. (supra) it provides in the amending provision that the same is clarificatory in nature. Facts of the present case are different. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in paragraph 35 of the judgement that the colour specification was an error and that the error be removed but for that reason it could not ignore the colour specification when it was the part of the law. We entirely agree with the view of the Tribunal that even if the Central Government corrected its error about condition No. 2 from 2/9/1978 by issuing a fresh Notification, the earlier colour specification requirement remained operative for imports made by the concerned importers prior to 2/9/1978 when the earlier Notification dated 2/8/1976 was holding the field. The latter Notification cannot be said to be merely clarificatory Notification nor can it have any retrospective effect. It is a fresh Notification laying down fresh condition de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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