TMI Blog2021 (7) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ification no.5/2006-CE (NT) read with notification no.41/2007-ST and read with notification no.41/2012-ST, the limitation has to be counted from the first day and after the end of the quarter, and accordingly, it is found that refund claim filed on 27.12.2016 is within limitation. The refund claim is rejected only on the ground of limitation, which is evident from the show cause notice dated 11.05.2017 as well as from the orders of the Court below - the Adjudicating Authority is directed to disburse the refund within a period of 45 days upon the receipt of the copy of the order with interest as per Rules for the period from 27.03.2017 (3 months ending the date of claim), till the grant of refund. Appeal allowed - decided in favor of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served by the ld. Commissioner (Appeals) that the time limit should have been strictly followed. The goods having been exported during October-December, 2015, the appellant was not required to wait till the December, 2016 to file the claim and agreeing with the adjudicating authority upheld the rejection of the refund claim on the ground of limitation 5. Ld. Counsel, Ms. Archana Jain for the appellant contends that on harmonious reading of the provisions, the period of one year is to be counted from the end of the quarter, as the notification provides for filing one claim for each quarter. She refers to precedent notification no.41/2007-ST dated06.10.2007, wherein, in para 2(e), it is mentioned that the claim for refund shall be filed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim for each quarter. Thus, I hold that on harmonious reading of the provisions and also the earlier Notification no.5/2006-CE (NT) read with notification no.41/2007-ST and read with notification no.41/2012-ST, the limitation has to be counted from the first day and after the end of the quarter, and accordingly, I find that refund claim filed on 27.12.2016 is within limitation. 8. Accordingly, in view of my findings, the impugned order is set aside and the appeal is allowed. Further, I find that the refund claim is rejected only on the ground of limitation, which is evident from the show cause notice dated 11.05.2017 as well as from the orders of the Court below. Accordingly, the Adjudicating Authority is directed to disburse the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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