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2015 (11) TMI 615 - CESTAT NEW DELHI

2015 (11) TMI 615 - CESTAT NEW DELHI - 2016 (41) S.T.R. 125 (Tri. - Del.) - 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 a quarterly basis within 60 days from the end of the relevant quarter during which the said goods had been exported. The appellant has contended that it filed the refund clai .....

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ion is available subject to the fulfillment of all the conditions prescribed 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 subject to the condition that the refund claim is filed on a quarterly basis within 60 days from the end of the quarter. As stated earlier, this condition has been violated b .....

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nal dated 24/9/2008 in terms of which the refund claim of ₹ 4,39,796/- 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 Authority rejected the refund claim on the ground that it was time barred. The appellant in its appeal has contended that it filed the refund claim within the time limit prescribed .....

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d for hearing, there was no representation on behalf of the appellant nor any 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 the notification no. 41/2007-ST as amended. In terms of the clause 2 (e) of the said notification, as amended, claim for refund shall be filed on a quarterly basis within 60 .....

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