2017 (1) TMI 234

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....mber 2008 with a certain delay but within one year of the exports. The refund claims filed by the appellants were rejected as time barred as per the notification number 41/2007 which prescribed that refund claim should be filed within six months from the date of export. The appellant is in appeal against these orders. 2. The Ld. Counsel for the appellant submits that the mere rejection of the refund claim is only a procedural lapse on the part of the appellant not to file the refund claims within six months which has later been extended in 2009 to a period of one year. It is also submitted that in the case of CCE Pune Vs. Chandrashekhar Exports 2015-TIOL-2448-CESTAT-MUM it has been held that time limit prescribed under notification no. 4....

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....ctioned to the respondent when conditions prescribed in the main Act are fulfilled.  We also find strong force in the submissions made by learned Counsel for the respondent that this Bench in the case of Raymond Ltd. (supra) has held as under:- 5. I have carefully considered the submissions made by both the sides. In the present case the refund claim pertains to the quarter October-December, 2008. The appellant have filed the refund claims on 30-7-2009 for the refund under Notification 41/2007-S.T. The said Notification was amended vide Notification No. 17/2009, dated 7-7-2009 so as to allow filing of the refund claim within a period of one year from the date of export of the goods. Inasmuch as the appellant filed the refund c....

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....fying that the appellant has fulfilled the other terms and conditions stipulated in Notification No. 41/2007 and the time-bar issue will have no application. 6.1 The above reproduced ratio of the Tribunal is squarely applicable in this  case also and the conclusion reached by the first appellate authority cannot be faulted with. 6.2 On the issue and the reliance placed by learned D.R. on the judgement of the Hon'ble Apex Court in the case of N. Ambalal & Co (supra) we find that the said judgement of the Hon'ble Apex Court was in respect of benefit of Notification and if the conditions laid down in the Notification are not fulfilled.  While in the case in hand the main conditions as laid down in the act are fulfil....