2010 (5) TMI 242

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....ification No.41/07-ST dated 6/10/2007 and the Notification specifically provides that the claim of refund shall be filed on quarterly basis within sixty days from the end of relevant quarter during which the said goods were exported. In the present case the refund claim was filed on 28/4/2008 for the quarter October, 2007 to December, 2007 i.e. after 60 days. Thereafter the Notification No.41/07 was amended by Notification No.32/08-ST dated 18.11.2008 to the effect that the refund claim is to be filed within six months from the end of relevant quarter during which the said goods have been exported. The contention of appellant is that the amendment vide Notification No.32/08-ST whereby the period for filing refund is extended from sixty days....

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....sixty days from the end of relevant quarter during which the goods have been exported. The goods in question were exported during the quarter October 2007 to December, 2007 and the refund claim was filed beyond sixty days i.e. on 28/4/2008. The Notification was amended by another Notification No.32/08-ST vide which the period for filing refund claim was beyond six months. The appellant relied upon the decision of Hon'ble Supreme Court in the case of ONGC Ltd. vs. CCE (supra). In this case license was amended retrospectively. In view of this, benefit of Notification was extended by the Hon'ble Supreme Court. In the case of Gold Coin Health Food Pvt. Ltd. (supra) it provides in the amending provision that the same is clarificatory in nature. ....