2014 (4) TMI 251

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....NT The appellant is in appeal against the impugned order wherein the refund claim has been rejected on the ground that the same is time barred as well as the appellant has not produced any document regarding co-relation between the exported goods and the service availed. 2. The brief facts of the case are that the appellants are manufacturers of textile goods and fabrics. They filed a refund....

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....ich was within time but the department sought certain clarification, which was clarified later on. Therefore the refund claim was filed in time. It is further submitted that the Notification No. 17/09 dated 07.07.2009 stipulates that refund claim can be filed within one year from the date of export. In this case the quarter ends on September 2008, which is within one year of the time prescribed un....

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....tion between export goods and service availed is necessary which the appellant has failed to do so. Therefore, lower authorities have rightly rejected the refund claim. 5. Heard both sides. Considered the submissions. 6. The first issue in the matter is that whether the refund claim filed by the appellant is barred by limitation or not? In the light of the Notification No. 17/09 dated 07.07.....

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....r, the ld. Commissioner (Appeals) himself has made a mistake by travelling beyond the scope of show-cause notice holding that they should have filed refund claim in prescribed format. Therefore, as held by the Hon'ble Apex Court in the case of Ballarpur Industries Ltd. (supra) wherein it was held that the show-cause notice is the foundation of the matter and nobody can travel beyond the allega....