TMI Blog2015 (11) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 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 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 is pertinent to mention that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant and so the appellant does not remain entitled to the benefit 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 Petitioner : None For the Respondent : Ms. Suchitra Sharma, Commr. (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 in 2005 (185) ELT 19 (Guj.). It also cited the judgment of CESTAT in the case of Gilooram Gauri Shankar Vs. Commissioner of Central Excise-Ranchi. 3. When the case was called for hearing, there was no representation on behalf of the appellant nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of normal refund. It is a case of availment of exemption under notification 47/2007-ST. It is just that the exemption from service tax under notification no. 41/2007 is operationalized by way of refund of Service Tax paid. It is settled law that exemption under a notification is available subject to the fulfillment of all the conditions prescribed therein. Non-fulfillment of any of the condi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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