2016 (6) TMI 515

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....l, C.A. for the appellant. Shri Ranjan Khanna, DR for the respondent. ORDER The appeal is filed against order-in-appeal no. 285(KKG)ST/JPR-II/2009 dated 06/11/2009 which upheld the order-in-original no. 267/2009-R (Export-ST) dated 31/03/2009 in terms of which the refund of Rs. 274922/- pertaining to the period 01/10/2007 to 31/12/2007 was rejected on the following grounds: (1) T....

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....Regarding transportation of goods from factory to the port, the Ld. Consultants only contention is that when transportation from ICD to port is covered under Notification No. 41/2007-ST, the transportation from the factory to the port should also be covered. 4.  Regarding time bar, it was contended that time limit to file refund claim was extended by the Notification No. 32/2008 dated 18.....

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....it would have come to the assessee's rescue because six months period (from 30.06.2008) would not have elapsed before the date on which the time limit got extended (on 18.11.2008) which would have enabled the refund claim filed upto 30.12.2008 to meet the extended time limit. Thus, the claim by the appellant was clearly filed beyond the time limit prescribed in the relevant notification. Supreme C....