TMI Blog2013 (2) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... onths, as prescribed under Notification No.41/2007 dated 06.07.2007 - Held that:- There is some force in the argument of the assessee that the Notification No.17/2009-ST dated 07.07.2009 was in force at the time of filing of the refund claim. Therefore the refund claim for the period from April to June, 2009 is also remanded to the lower adjudicating authority to examine the same afresh, in the light of the judgment of this Tribunal in the case of East India Minerals Ltd. (cited supra). Also, while deciding the refund claims, the adjudicating authority should keep in mind the decisions of this Tribunal in Trident s case and Durhan Spintex & Holding s case (2012 (8) TMI 22 - CESTAT, KOLKATA) - appeal in favour of assessee by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tablish that the findings of the ld. Commissioner (Appeals) in relation to two refund claims for the period i.e. from July to December, 2009, are incorrect. Regarding the refund claim for the quarter, i.e.April to June, 2009, ld. Advocate submitted that even though the Notification No.17/2009-ST was in force on 07.07.2009, they had filed the refund claim under Notification No.41/2007-ST under the belief that since the export was made during the period from April to June, 2009, the refund claim should be filed under that Notification. His submission is that the limitation for filing the refund claim under the Notification No.17/2007-ST had been extended from six months to one year. Accordingly, their refund claim for the quarter, April to Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.R. Therefore, these claims need to be remanded to the lower Adjudicating Authority for verification of these documents which were held to be not produced before the ld. Commissioner (Appeals). Regarding the claim for the period from April to June, 2009, ld. Commissioner (Appeals) has observed that the same was barred by limitation having been filed under Notification No.41/07-ST. I find that there is some force in the argument of the ld. Advocate that the Notification No.17/2009-ST dated 07.07.2009 was in force at the time of filing of the refund claim. Therefore, since the other two refund claims are remanded for verification, the refund claim for the period from April to June, 2009 is also remanded to the lower adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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