2015 (11) TMI 615

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....) For the Petitioner : None For the Respondent : Ms. Suchitra Sharma, Commr. (AR) ORDER Per: R.K. Singh Appeal is filed against order-in-appeal dated 16/1/2009 which upheld order-in-original dated 24/9/2008 in terms of which the refund claim of Rs. 4,39,796/- was rejected as time barred. 2. The facts of the case briefly stated are as under: The appellant filed refund claim in ....

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....s called for hearing, there was no representation on behalf of the appellant nor any request for adjournment was received. We, therefore, proceed to decide the issue on merit. 4. We have considered the appellants contention. It is an admitted fact that the appellant did not file its refund claim within the time period prescribed in the notification no. 41/2007-ST as amended. In terms of the ....

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....ent of all the conditions prescribed therein. Non-fulfillment of any of the conditions of exemption notification disentitles an assessee from the benefit of the notification. In the present case, the availability of exemption under notification no. 41/2007-ST as amended was inter-alia subject to the condition that the refund claim is filed on a quarterly basis within 60 days from the end of the qu....