TMI Blog2011 (3) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... some other service which is not eligible for refund. Refund claim was time-barred - Held that:- Notification itself provides clearly that the relevant date for determination of limitation is the date on which proper officer of Customs makes an order permitting clearance and loading of the goods for exportation. Therefore the finding that the claim is time-barred because it is filed beyond the period when counted from the date of ARE-1 is appears to be against the provisions of Notification No. 41/07-S.T., dated 6-10-2007. Further it is also noticed that the observation of the lower authority that interest is not admissible since provisions of Section 11BB of Central Excise Act, 1944 are not applicable is against the law. The discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal No. ST/101/10 in which the impugned order is OIA No. 47/10, the learned consultant had shown lorry receipts by the transporter and I find that the lorry receipts issued by the transporter, the invoice number issued by the exporter, the port to which the goods were retrained and the value in US$ has been indicated. It is not known what documents were verified by the original adjudicating authority and the Commissioner (Appeals). On the one hand it is the claim of the appellant that all the lorry receipts contain the relevant details where as the facts as found by the lower authorities are entirely different. It was submitted that even though photocopies were shown and enclosed to the appeal memorandum, original documents have been su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to verify and record a clear finding that the services provided by the shipping liners were not these services but some other service which is not eligible for refund. Another ground taken for rejecting the refund claim is limitation. In this case the claim has been rejected on the ground that from the relevant date namely date of ARE-1, the refund claim was time-barred. However, I find the notification itself provides clearly that the relevant date for determination of limitation is the date on which proper officer of Customs makes an order permitting clearance and loading of the goods for exportation. Therefore the finding that the claim is time-barred because it is filed beyond the period when counted from the date of ARE-1 is appears t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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