TMI Blog2017 (7) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... ? - Held that: - As per the statutory time limit, the refund must be filed within one year from the date of export. There is no discretion provided for any authority to condon the delay. In the present case undisputedly refund claim was filed after one year from the date of exports - refund filed by the appellant is clearly time bar and the same cannot be entertained - appeal dismissed - decided a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the date of export however, she emphatically submits that there are genuine reason for delayed filling of refund claim therefore delay in filing of refund claim should be condoned. She place reliance in case of Newstech (India) Pvt. Ltd Vs. Commissioner of Customs, ELT 327 (Tri. Mumbai)]. 3. Shri. M.P. Damale, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 437(Tri. Del)] (e) International Security Organization Vs. Commr. of CE, New Delhi[2002(144) ELT 343(Tri. Del)] 4. We have carefully considered the submissions made by both side and perused the records. 5. We find that refund claim was filed under Notification No.52/2001-ST wherein as per para 3 (h) of the notification the claim for the refund shall be filed within one year from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd refund claim was filed on the first working day available on normalization of the life and order. In the fact of the case refund cannot said to have been time for the reason that under General Clauses Act though there was closure of the office but next working day will be treated as due date therefore fact of that case is entire different from the fact of the present case, hence the ratio of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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