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M/s Facor Alloys Limited Versus CCE ST & C Visakhapatnam

Rejection of refund claim - N/N. 41/2007 - rejection on account of time limitation - Held that: - The appellant has confined the contest to refund claim in respect of October 2007 to December 2007 in the present appeal. If the period of six months is computed as provided in the amendment of 32/2008-ST the refund claim is well within the period of six months. The amendment dated 18.11.2008 uses the word that for the words sixty days the words six months shall be substituted - impugned order to th .....

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und claim. 2. The brief facts of the case are that appellants who are engaged in manufacture of High Carbon Ferro Chrome are also exporting their products. The appellants have filed refund claim in terms of Notification Nos. 40/2007-ST and 41/2007-ST for an amount of ₹ 6,12,082/- being service tax paid in respect of services used by them for export of goods. The appellants had filed refund claim dated 06.05.2008 for the three different quarters namely July 2007 to September 2007, October 2 .....

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pellant, the Ld. Counsel Ms. A.S.K. Swetha, submitted that the appellant is not contesting the refund claim in respect of quarter July 2007 to September 2007 for the reason that the amount is very less. In regard to the refund claim for October 2007 to December 2007, she submitted that the authorities below have wrongly rejected the refund claim on the ground of being time barred. It is pointed out by her that Notification No. 41/2007-ST has been amended by Notification No. 32/2008-ST dated 18.1 .....

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e of CCE, Surat Vs. Essar Steel Limited [2010 (9)334-CESTAT-Ahmd] and the case Bandedkar Brothers Pvt. Ltd., Vs. CCE, Goa [2015 (11)221-CESTAT-Mumbai]. 4. Against this, the Ld. AR, Sh. M. Chandra Bose reiterated the findings in the impugned order. He submitted that the appellants have filed the refund claim on 06.05.2008. The amendment brought forth by Notifications Nos. 32/2008-ST and 33/2008-ST extending the limitation period from sixty days to six months does not have any retrospective applic .....

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