2016 (4) TMI 23

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....ommissioner (AR) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appeal No. PIII/VM/305/2010 dated 12/11/2010 passed by the Commissioner (Appeals-III) of Central Excise, Pune wherein Ld. Commissioner (Appeals) upheld the rejection of refund claim of Rs. 1,58,556/- on the ground of time bar and Rs. 1615/- on the ground that it does not qualify test of input as defined under ....

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....iod of one year should be reckoned considering the date of export as 30/4/2009 and subsequent dates. He submits that as per the provision under Rule 5 refund claim is required to be filed on quarterly basis, therefore one year period should be computed from the end of the respective quarter, in this case one year from 30/6/2009. Since refund was filed on 30/4/2010 this is within the time period of....

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....refully considered the submissions made by both sides and perused the records. 6. I find that date of exports are 30/4/2009, 31/5/2009 and 30/6/2009. The appellant filed refund claim on 30/4/2010. In terms of Section 9 of General Clauses Act, 30/4/2009 has to be excluded therefore the period of one year is reckoned from 1/5/2009 accordingly last date of filing of refund claim is 30/4/2010 on wh....