2017 (5) TMI 150

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....llants are before me. 2. The Ld. Counsel for the appellants submits that they have filed the refund claims although beyond the period of one year from the date of export of the goods but that is only a procedural lapse as held by this Tribunal in the case of M/s Gran Overseas Ltd. Vs. CCE, Delhi-I 2016-TIOL-3373-CESTAT-DEL and CCE, Pune Vs. Chandrashekhar Exports 2015-TIOL-2248-CESTAT MUM. Therefore, he prayed that impugned orders be set aside, the appeals be allowed. 3. On the other hand, the Ld. AR submits that the said decisions of this Tribunal are not applicable to the facts of this case. As in those cases, the refund claim was filed under Notification No.41/2007 dt. 06.10.2007 within the time limit prescribed as per Notification....

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....refund claims have been filed within prescribed limit as per the Notification No.17/2009, the refund claims were admissible. 7. As the cases in hand, the refund claims have been filed beyond one year of the date of the export of the goods, therefore, the decision of this Tribunal in the case of Ultratech Cements Ltd Vs. CCE Bhavnagar (supra) and Madhu Silica Pvt Ltd Vs. CCE&ST Bhavnagar (supra) are applicable to the facts of this case. Wherein this Tribunal in the case of Ultratech Cements Ltd Vs. CCE Bhavnagar (supra) has observed as under:- "4. I have considered the submissions made by both the sides. It is settled law that the notifications issued by Government have to be considered as a part of statute. Further, the Notification N....

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....s of goods and used for export of such goods, from the whole of service tax under Sections 66 and 66A of the Act, subject to the conditions specified in the corresponding entry in column (4) of the table. The Notification stipulates that the exemption is available subject to the conditions enjoined enacted. The proviso sets out four circumstances requisite for claiming exemption and sets out a raft of conditionalities spelling out the manner in which the exemption provided is to be given effect to. Paragraph 2(f) of the Notification clearly enjoins that the claim for refund shall be filed within one year from the export of the goods. The explanation thereunder provides that for the purpose of this clause, the date of export shall be the dat....