TMI Blog2016 (6) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... ertains to the quarter 1.10.2007 to 31.12.2007 and the time limit upto 18.11.2008 was only two month for filing refund claim. It got extended to 6 months vide Notification No. 32/2008 dated 18.11.2008 but by the time this notification was issued, more than 6 months had elapsed from the end of the said quarter. Thus, the claim by the appellant was clearly filed beyond the time limit prescribed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Decided against the appellant - ST/116/2010-CU[DB] - Final Order No. 51869/2016- - Dated:- 12-5-2016 - Shri S.K. Mohanty, Member (Judicial) and Shri R.K. Singh, Member (Technical) Shri O.P. Aggarwal, C.A. for the appellant. Shri Ranjan Khanna, DR for the respondent. ORDER The appeal is filed against order-in-appeal no. 285(KKG)ST/JPR-II/2009 dated 06/11/2009 which upheld th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) above have been held to be invalid and untenable in the case of Shivam Exports by CESTAT vide Final Order No. ST/A/53916-53918/2016 dated 26.11.2015. 3. Regarding transportation of goods from factory to the port, the Ld. Consultants only contention is that when transportation from ICD to port is covered under Notification No. 41/2007-ST, the transportation from the factory to the port sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months had elapsed from the end of the said quarter. Indeed, had the refund pertained to the quarter ending 30.06.2008, the said extended time limit would have come to the assessee s rescue because six months period (from 30.06.2008) would not have elapsed before the date on which the time limit got extended (on 18.11.2008) which would have enabled the refund claim filed upto 30.12.2008 to meet t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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