2018 (5) TMI 1366

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i S. Ramachandran, Advocate for the Appellant Shri R. Subramaniam, AC (AR) for the Respondent ORDER Per Bench After hearing both sides, we find that the issue in dispute concerns the relevant date for the purpose of filing refund pursuant to exports under Notification 17/2009-ST. The appellant M/s. Trimex Industries Ltd. had exported iron ore to foreign countries and filed refund claim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s per Notfn. 17/2009-ST "relevant date" means, - (a) in the case of goods exported out of India (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India. "2(f) - the claim for refund shall be filed within one year from the date of export of the said goods. Explanation - For the purposes of this clause, the date....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rehensive provision has been made in the primary Act, and, thus, a rule framed thereunder even in case of conflict must give way to the substantive statute. It is a well-settled principle of law that in case of a conflict between a substantive act and delegated legislation, the former shall prevail inasmuch as delegated legislation must be read in the context of the primary/legislative act and not....