https://www.taxtmi.com/caselaws?id=349797 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. en-us Mon, 17 Apr 2017 00:00:00 +0530 Mon, 01 Jan 2018 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349797 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. Case-Laws Central Excise Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349797