TMI Blog2017 (2) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claim was made by the respondent-assessee before the expiry of one year from the relevant date - The finding of the Tribunal that the refund claim made by the respondent-assessee was not time barred is just and proper and cannot be interfered with. Scope of SCN - Whether the clearances made by the respondent-assessee to International Competitive Bidding could be considered as export? - Held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissing an appeal filed by the appellant-department and upholding the finding of the first appellate authority that the clearances made by the respondent-assessee to International Competitive Bidding could be considered as export. 2. Shri Bhattad, the learned counsel for the appellant-department, submitted that the Tribunal was not justified in holding that the refund claim could have been m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On a reading of the Notification No. 27/2012, dated 18-6-2012 on which great reliance has been placed by the appellant-department while canvassing that the claim should have been made at the end of the relevant quarter only, it appears that the submission is ill-founded. The procedure for filing the refund claims is prescribed in Clause 3 of the notification, dated 18-6-2012. Clause 3(b) of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de before the expiry of one year from the relevant date. The finding of the Tribunal that the refund claim made by the respondent-assessee was not time barred is just and proper and cannot be interfered with. 4. So also, there is no merit in the submission made on behalf of the appellant-department that the Tribunal was not justified in coming to the conclusion that the clearances made by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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