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TMI Blog2011 (10) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... the condition of the previous notification read strictly as has been done by the authorities below, the appellants are not eligible for refund on exports made upto 6-7-2009 in this regard - Held that: refund allowed for the period from 7-7-2009 onwards as the relevant notification does not prescribe any condition that the storage and warehouse should be exclusively used only for the purpose of exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on the fourth count. 2. Heard both sides in respect of the denial of refund of Rs. 1,80,204/-. I find that this relates to exports made during the period 14-5-2009 to 31-3-2010. Hence, in respect of exports made from 14-5-2009 till 6-7-2009, the grant of the refund would be governed by the conditions under the previous Notification No. 41/2007, dated 6-10-2007. For the remaining period, refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the period from 7-7-2009 onwards as the relevant notification does not prescribe any condition that the storage and warehouse should be exclusively used only for the purpose of export goods. Perhaps, relaxation has been made for the subsequent period keeping in view the fact that warehouses are used for storage of some inputs and packing materials for the purpose of production of export good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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