2015 (10) TMI 1323

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....the Respondent. ORDER The appellant is in appeal against the impugned order rejecting their rebate claim on the premise that rebate claim was filed as time-barred as per time prescribed under Notification No. 41/2007, dated 6-10-2007. 2. The facts of the case are that appellant is an exporter of goods. They filed their rebate claim for the services availed in the course of export of goods ....

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....is prima facie view, impugned order is to be set aside. 4. On the other hand, learned AR supported the impugned order and submits that as the late filing of the rebate claim bears no name and stamp of the department and therefore same cannot be accepted. 5. Heard the parties. Considered the submissions. 6. The contention of the learned AR is not acceptable in the light of report ....