2007 (2) TMI 486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri J.K. Jha, SDR, for the Respondent. [Order]. - Heard both sides. 2. The refund claim of the appellants for unutilized duty credit on inputs used in the export product has been disallowed by the lower authorities on the ground that refund claim was filed on 22-11-89 beyond six months from the date of export on 20-5-89. There is no dispute that such refund arises in terms of Notifi....