2013 (7) TMI 428

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..... Dave, Consultant For the Respondent: Shri Manoj Kutty, A.R. JUDGEMENT Per: Justice G. Raghuram; The Adjudicating authority rejected and the Appellate Commissioner concurred, that the appellant herein is disentitled for refund of Rs. 26,416/-. 2. The relevant facts may be noticed The appellant is a manufacturer of exportable goods and for the purpose of manufacture used specified s....

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....ut the manner in which the exemption provided is to be given effect to. Paragraph 2 (f) of the Notification clearly enjoins that the claim for refund shall be filed within one year from the export of the goods. The explanation thereunder provides that for the purpose of this clause, the date of export shall be the date on which proper officer of Customs makes an order permitting clearance and load....

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....,416/- was declared as time-barred, under the provisions of Section 11B of the Central Excise Act, 1944 as made applicable under section 83 of the Act of the Act, to refund claims under the Act as well. 4. The appellate authority concurred by holding that since paragraph 2(f) of Notification No. 17/2009-ST dated 07.7.2009 requires the claim to be filed within one year from the date of export of....