2011 (2) TMI 922

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..... ded - Board vide letter F.No. 354/256/09-TRU dated 1.1.10, has also clarified that the extended time limit shall apply in respect of claim of refund relating to exports made prior to 7.7.09 also - Hence, the Commissioner (A) has no power to remand the matter - Therefore the order of the Commissioner (A) and the order of the original authority are set aside and the entire matter remitted back to th .....

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..... nts giving an opportunity to the appellants to produce the documents before the original authority. The Commissioner (A) upheld the order of the original authority rejecting refund of Rs.30,070/- as time barred. 3. Ld. Consultant for the appellants submits that the time limit for preferring refund claim prescribed under Notification No.41/07 dated 06.10.07, has since been enlarged by Notificatio .....

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