2018 (4) TMI 1100

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..... llant  : Shri K. Veeranhadra Reddy, JC (AR) For the Respondent : Shri S. Ramachandran, Cons. ORDER Per Archana Wadhwa: All the three appeals filed by Revenue are being taken up for together for disposal as the issue involved is identical. 2.  After hearing both sides and after going through the impugned order, we find that the disputed issue relates to refund of Cenvat credit of Ser .....

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..... at the issue of limitation in terms of Notification No.41/2007-ST is no more res integra. In the decision of M/s. Midex Global Pvt. Ltd. Vs Commissioner of Customs and Central Excise, Indore reported in 2016 (41) S.T.R.125 (Tri. -Del.), Tribunal observed that the 60 days period provided in the notification have to be strictly adhered to. Similarly, in the case of M/s. Spark Engineering P. Ltd. Vs .....

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..... Knitex Textiles Pvt. Ltd. Vs Commissioner of Central Excise, Mumbai reported in 2015 (40) S.T.R. 562 (Tri. -Mumbai) has taken into consideration a subsequent Notification No. 17/2009-ST, dated 07.07.2009, which extended the period for filing refund claims to one year and has observed that the exports undertaken prior to 07.07.2009 and the refund claims being filed within one year would be covered .....

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