Refund claim limitation under export-service notification upheld where quarterly filing beyond the prescribed 60-day period was time barred.

Refund claims under Notification No. 49/2007-ST had to be filed quarterly within 60 days from the end of the relevant quarter in which exports were made. Where the claim was filed after that prescribed period, the condition in clause 2(e) was not met and the refund was treated as time barred. Authorities distinguished the appellant's cited decisions on the basis that they did not concern the same filing limit for the relevant period, and the rejection of refund was sustained.

---

---

Issues: Whether the refund claim was barred by limitation under Notification No. 49/2007-ST dated 06.10.2007.

Analysis: The notification required refund claims to be filed on a quarterly basis within 60 days from the end of the relevant quarter during which the goods were exported. The claim in question was filed beyond that period. The authority therefore held that the statutory condition in clause 2(e) was not satisfied. The decisions relied upon by the appellant were found distinguishable on the facts, as they did not concern the same time limit applicable to the relevant period.

Conclusion: The refund claim was time barred and the rejection of refund was sustained.

---