9911796707
TMI Blog2014 (1) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... or in relation to the manufacture of the exported textile products for the quarter October-December, 2008. The refund claim was filed by them on 30/07/2009. The said claim was rejected as time-bared by the adjudicating authority vide order dated 04/12/2009. Against the said decision, the appellant filed an appeal before the lower appellate authority who vide the impugned order has rejected their appeal and hence the appellant is before me. 3. The learned counsel for the appellant submits that time period for filing the refund claims under Notification No. 41/2007-ST dated 06/10/2007 has been extended to one year from the date of export of the said goods, vide Notification No. 17/2009-ST dated 07/07/2009 and as such, the refund claim has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim and accordingly refund claim was allowed. 3.1 The learned counsel also refers to Circular No. 112/6/2009 dated 12/03/2009 wherein the Board issued clarifications when the time-limit was extended from 60 days to six months. The issue raised and clarification given is reproduced verbatim below: S. No. Issue Raised Clarification 1 Notification No. 41/07-ST has been amended by notification Nos. 32/2008-ST, dated 18.11.2008 and 33/2008-ST, dated 7.12.2008 to (i) extend the limitation period from 60 days from the end of quarter to six month; (ii) to omit the condition of non-availment of drawback. Whether, in view of amended conditions, refund for the quarter Mar-Jun 08 would be allowed to be filed till Dec 08? It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t have filed the refund claims on 30/07/2009 for the refund under Notification 41/2007-ST. The said Notification was amended vide Notification No. 17/2009 dated 07/07/2009 so as to allow filing of the refund claim within a period of one year from the date of export of the goods. Inasmuch as the appellant filed the refund claims in July, 2009 for the quarter ending October-December, 2008, the refund claims are within a period of one year from the date of export of the goods. Therefore, the appellant would be eligible for the benefit of refund under the aforesaid Notification subject to satisfaction of other conditions stipulated in the Notification. 5.1 The Hon'ble High Court of Bombay, which is the jurisdictional High Court, in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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