2014 (12) TMI 588

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f Section 11B of the Central Excise Act, 1944, applicable to Service Tax matters and the time limit is one year from the relevant- date and the relevant date is to be counted from the date of let export order passed. In the absence of any condition in the Notification, the Circular issued by Board prescribing filing of quarterly claim cannot be considered as statutory obligation for rejecting refu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax paid; the goods proposed for export should not have been allowed by the original authority and therefore, the same has to be paid back by the appellant. The only ground is that invoices were raised in April, 2011, loading service was provided in April, 2011 and the refund claim is related to quarter ending March, 2011 and therefore, refund should not have been sanctioned. As rightly pointed out .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X