2009 (8) TMI 740

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....ty, Advocate, for the Appellant. Shri R.K. Chakraborty, JDR, for the Respondent. [Order]. - Heard both sides. The appellants filed this appeal against the impugned order whereby the refund claim filed in pursuance to the provisions of Notification No. 41/2007-S.T., dated 6-10-2007 was rejected on the ground of limitation. I find that the Notification No. 41/2007-S.T., dated 6-10-2007 prov....

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....s to the period from December, 2007 to June, 2008 and was filed before December, 2008. The contention is that this clarification was not brought to the notice of the lower appellate authority. 2. The appellants also relied upon the decision of the Tribunal in the case of Commissioner of Central Excise, Nasik v. Mahindra & Mahindra Ltd. reported in 2007 (216) E.L.T. 256 (Tri.-Mumbai), wher....