2013 (11) TMI 1686

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.... Shri D.D. Joshi, Superintendent (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. PKS/255/ BEL/2010, dated 24-8-2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-III. 2. The appellant, M/s. Raymond Ltd., Textile Division, Thane filed three refund claims for the quarters October-December, 2008 and January-March, 2009 towards re....

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....lower appellate authority, who vide the impugned order dismissed the appeal. Hence the appellant is before me. 3. The learned counsel for the appellant submits that as regards the time-bar aspect, Notification No. 41/2007 was subsequently amended vide Notification No. 17/2009-S.T., dated 7-7-2009, as per which the time-limit for filing the refund claim was enhanced from six months to one y....