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2016 (4) TMI 494 - CESTAT KOLKATA

2016 (4) TMI 494 - CESTAT KOLKATA - 2016 (44) S.T.R. 672 (Tri. - Kolkata) - Period of limitation - Refund claim under Notification No. 41/2007-ST dated 6.10.2007 - Held that:- the refund claim filed by the appellant pertain to the quarter January to March, 2008 and the period for filing the refund claim during the relevant clause of notification was 60 days from the end of the relevant quarter during which the said goods had been exported as per clause 2(E) of Notification. The refund claim was .....

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year - Section 11B of the Central Excise Act, 1944 - Appellant relied upon Affinity Express India Pvt. Ltd. Vs. Commr. of C. Ex.,, Pune-I case law - Held that:- the relied upon case law duly referred to the time period specified in Section 11B of the Central Excise Act, 1944 and there was no reference to any period specified under Notification No. 5/06-CE during which the refund claim was required to be filed by exporter/assesse. The facts involved in the relied upon cases on the provisions of N .....

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dhari, Supdt. A.R.) ORDER PER SRI H.K. THAKUR This appeal has been filed by the appellant with respect to Order-in-Appeal No.46/KOL-II/2012 dated-18/04/2012 passed by Commissioner (Appeals), Central Excise, Kolkata-II. Under this O-I-A dated 18/04/2012, first appellate authority has dismissed the appeal of the appellant by holding that refund claim of the appellant under Notification No. 41/2007-ST dated 6/10/2007 is time barred as the same was filed beyond a period of 60 days prescribed under N .....

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al Excise Act, 1944 will be applicable as per the ratio laid down by the relied upon case laws: i) Business Process Outsourcing (I) Pvt. Ltd. Vs. CC&ST, Bangalore- 2014 (34) S.T.R. 364 (Tri.-Bang.) ii) Affinity Express India Pvt. Ltd. Vs. Commr. of C. Ex., Pune-I-2015 (37) STR 321 (Tri.-Mumbai) iii) Commr. of Customs , C. Ex. & Service Tax, Goa Vs. Ratio Pharma India Pvt. Ltd. 2015 (38) S.T.R. 83 (Tri.-Mumbai) iv) Commr. of Service Tax, GOA Vs. Ratio Pharma India Pvt. Ltd.-2015 (39) S.T. .....

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ially period specified under Notification No. 41/07-ST was 60 days from the date of the quarter for filing refund claim. That after amendment under Notification No. 32/2008-ST dated 18/11/2008 and 33/2008-ST dated 7/12/2008 the period 60 days was enhanced to six months. That CBEC vide Circular No. 112/06/09-ST dated 12/3/2009 clarified for the quarter April to June 2008 that exporter can file refund claim upto 31/12/2008. That the quarter March to June, 2008 mentioned in the clarification at Sl. .....

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present proceedings is whether the refund claim filed by the appellant is time barred under Notification No. 41/2007-ST dated 6/10/2007. The refund claim filed by the appellant pertain to the quarter January to March, 2008 and the period for filing the refund claim during the relevant clause of notification was 60 days from the end of the relevant quarter during which the said goods had been exported as per clause 2 (E) of Notification No. 41/07-ST. The refund claim was filed by the appellant o .....

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