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M/s. Midex Global Pvt. Ltd. Versus The Commissioner Customs And Central Excise-Indore

2015 (11) TMI 615 - CESTAT NEW DELHI

Refund claim in terms of notification no. 41/2007-ST as amended by the notification no. 03/2007-ST and 17/2008-ST - Bar of limitation - Held that:- In terms of the clause 2 (e) of the said notification, as amended, claim for refund shall be filed on .....

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ct and the statutory time limit would prevail over the provision of a notification. In this regard, it is pertinent to mention that it is not the case of normal refund. It is a case of availment of exemption under notification 47/2007-ST. It is just .....

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therein. Non-fulfillment of any of the conditions of exemption notification disentitles an assessee from the benefit of the notification. In the present case, the availability of exemption under notification no. 41/2007-ST as amended was inter-alia .....

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of the said notification under which the refund was claimed. - Decided against assessee. - Appeal No. ST/288/2009-CU[DB] - Final Order No. 52905/2015 - Dated:- 4-9-2015 - Mr. G. Raghuram, President and Shri R.K. Singh, Member (Technical) For the Pet .....

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was rejected as time barred. 2. The facts of the case briefly stated are as under: The appellant filed refund claim in terms of notification no. 41/2007-ST as amended by the notification no. 03/2007-ST and 17/2008-ST. The Primary Adjudicating Author .....

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rvice tax vide section 83 of the Finance Act, 1994 and the statutory provisions would prevail over the provisions of a notification and cited the judgment of Gujarat High Court in the case of Indo-Nippon Chemicals Co. Ltd. Vs. Union of India reported .....

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y request for adjournment was received. We, therefore, proceed to decide the issue on merit. 4. We have considered the appellants contention. It is an admitted fact that the appellant did not file its refund claim within the time period prescribed in .....

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een exported. The appellant has contended that it filed the refund claim within the time limit prescribed under section 11B of the Central Excise Act and the statutory time limit would prevail over the provision of a notification. In this regard, it .....

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