2017 (4) TMI 385

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....vice Tax<br>Shri S.K. Mohanty, Member (J) and V. Padmanabhan, Member (T) Shri A.K. Prasad, Advocate, for the Appellant. Shri S.K. Sheoran, DR, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is directed against the order dated 25-3-2010 passed by the Commissioner (Appeals), Raipur. The appellant field refund claim under Notification No. 41/2007-....

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....pellant as well as Dr. Sheoran, ld. DR. 3.&emsp;The ld. Counsel for the appellant submitted that the Notification No. 41/2007 was replaced by the Notification No. 17/2009-S.T., dated 7-7-2009. In the succeeding Notification, the time limit for filing refund claims was specified as "within one year from the date of export of the said goods". This was further changed from the position prevailing ....

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.... 17/2009-S.T., even though a one time measure. We find that in the present case the exports have taken place prior to the issue of the Notification No. 17/2009. It is also seen that the refund claim was filed citing the earlier Notification No. 41/2007-S.T. Given the benefit of relaxation in the Board Circular, it emerges that refund claim filed within a period of one year from the date of export ....