2013 (3) TMI 275

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....ondent ORDER - Per: P. R. Chandrasekharan 1. These appeals are directed against order-in-appeal No. PIII/VM/234-235 dated 30-10-2009 by the Commissioner of Central Excise (Appeals), Pune III.           2. The appellant, M/s Kalyani Hayes Lemmerz Ltd., Pune, filed two refund claims for  Rs.10,43,239/- and Rs.6,30,578/- in respect of....

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....y held that refund claims for the quarter April,08 to June,08 and for the subsequent period filed by the appellant on 4-11-08 would be admissible in view of the amendment made by notification No.32/2008 ST dated 18-11-08. However, he disallowed  the refund claims pertaining to the quarter January - March 08 in respect of refund claims filed on 12-8-08 and 4-11-08 on the ground that the amendm....

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....aring for revenue on the other hand re-iterates the findings of the lower authorities and relies on the judgment of this Tribunal in the case of Amee Castor & Derivatives Ltd. Vs. CCE, Ahmedabad [2010 (17) STR 582 ] wherein it was held that refund claims filed for two quarters beyond 60 days time limit can not be refunded under notification No. 41/07 as the said notification is a complete code in ....