TMI Blog2016 (4) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... , this amendment and CBEC clarification dated 12.3.2009 will be applicable only to the quarter April-June, 2008. In the case of the appellant, the period of six months expired much before the issue of Notification No. 32/08-ST dated 18.11.2008. Therefore, the refund claim is time barred. Applicability of period of one 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/a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following case laws in support of his argument that the period of 01 year under Section 11B of the Central 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.R. 31 (Tri.-LB) v) Bechtel India Pvt. Ltd. Vs. Commr. of Central Excise, Delhi- 2014 (34) S.T.R. 437 (Tri.-Del.) 2.1 Ld. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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 on 30/06/2008 which was beyond the period of 60 days. This period was extended to six months as per Notification No. 32/08-ST dated 18/11/2008. However, this amendment and CBEC clarification dated 12/3/2009 will be applicable only to the quarter April-June, 2008 as correctly argued by the Ld. A.R. In the case of the appellant, the period of six months expired much b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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