2016 (4) TMI 494

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.... refund claim of the appellant under Notification No. 41/2007-ST dated 6/10/2007 is time barred as the same was filed beyond a period of 60 days prescribed under Notification No. 41/07-ST during the relevant period. 2. Shri N.K. Choudhary, Ld. Advocate appearing on behalf of the appellant argued that the refund claim of the appellant under Notification No. 41/07-ST dated 6/10/2007 was filed for the quarter January to March, 2008 on 30/06/2008 when 60 days time prescribed under Notification No. 41/07-ST expired on 30/5/2008. Ld. Advocate relied upon the following case laws in support of his argument that the period of 01 year under Section 11B of the Central Excise Act, 1944 will be applicable as per the ratio laid down by the relied upon c....

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....period April to June, 2008 because March to June 2008 does not make a quarter.That amended notification is applicable only w.e.f. 18/11/2008 or 7/12/2008. Therefore, the refund claim filed by the appellant on 30/06/2008 got time barred as six months period cannot be made applicable to the appellants case as per CBEC clarification dated 12/3/2009. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether the refund claim filed by the appellant is time barred under Notification No. 41/2007-ST dated 6/10/2007. The refund claim filed by the appellant pertain to the quarter January to March, 2008 and the period for filing the refund claim during the relevant clause of notification was 60 days fr....