2014 (4) TMI 728

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.... [Per M.V.Ravindran]: This appeal is directed against Order-in-Appeal No.159/2011 dt. 21/11/2011. 2. The issue involved in this appeal is regarding rejection of refund claim of Rs.31,302/- paid under the category of port services by the CHA and for the service rendered like shipment of various consignments in Mangalore Port. 3. Both the lower authorities have rejected the refund claim fi....

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.... the findings of the lower authorities and submits that refund application has to be filed within 6 months as mentioned in Notification No.9/2009-ST. 6. I have considered the submissions from both sides and perused the records. The issue to be decided in this case is whether the refund application filed by the appellant is within time or is beyond the time limitation as provider under clause 2(....