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TMI Blog2011 (1) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... hin 60 days from the end of the relevant quarter - refund claims were filed on 02.01.2009 i.e. beyond the time limit prescribed and hence the same are hit by limitation of time - no provision under law empowering to condone the above delay – Appeal dismissed - 961/2009 - - - Dated:- 3-1-2011 - Shri M. V. Ravindran, J. Present for the appellant : Shri G. P. Sastry, Consultant Presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the permissible time limit as envisaged in the Notification. Both the authorities rejected the refund application. 2. Heard the learned DR for the Revenue and the learned Consultant for the appellant. 3. On a careful consideration of the submissions made by both sides and perusal of the records, I find that the Commissioner (Appeals) while dismissing the appeal filed by the assessee has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 41/2007-ST dated 06.10.2007. In other words, in terms of para 2 (e) of the Notification, the claims in respect of exports made in the month of March 08 are required to be filed within 60 days from the end of the relevant quarter. For the subsequent exports made during the months of April to June 08, in terms of clarification given in the Board s Circular mentioned above, the same are re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed the refund claim for the period from March 08 to June 08 by 31.12.2008. In the instant case, the refund claim was filed on2/1/2009. The learned Consultant s contention is that the marginal delay of 3 days should be condoned. Since there is a delay of three days, it is not within the power of the authorities to condone the delay in filing the refund claim, that too a time limit which is env ..... X X X X Extracts X X X X X X X X Extracts X X X X
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