2012 (11) TMI 1079

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.... the Respondent. ORDER This is an appeal filed by M/s. Associated Aluminium Industries Pvt. Ltd. (hereinafter referred to as appellants) against the Order-in-Appeal No. BR/30/2012, dated 26-7-2012. 2. The brief facts of the case are that appellants have filed a refund claim of ₹ 4,10,359/- under Notification No. 41/2007-S.T., dated 6-10-2007 in respect of Service Tax paid by them for....

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....der this Notification it is provided that the claim for refund shall be filed within one year from the date of export of the goods. The appellant's contention is that Notification No. 17/2009, dated 7-7-2009 being procedural in nature is applicable to all the pending refund claims as on 7-7-2009 and the appellants have filed the refund claim on 4-2-2009 and Assistant Commissioner has passed the or....

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....goods were exported on 17-4-2008 this claim is clearly hit by the time-limitation. 5. I find that in the present case refund was filed on 4-2-2009 whereas the goods in question have been exported vide Shipping Bill No. 4402360 having LEO, dated 17-4-2008 and therefore the claim is not within six months from the last date of quarter of i.e. 30-6-2008 in which the goods were exported. I find t....