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TMI Blog2013 (1) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... that in terms of sub-section (f), the date of payment of duty would be relevant, cannot be accepted in as much as the said sub-section is residuary provision as is clear from the use of expression in any other case. As the specific date stands provided in respect of goods exported, the same has to be adopted for the purpose of limitation. It is not the appellant's plea that the goods were exported on a later date and the refund claims were filed within the period of 60 days from the quarter during which the said exports were made, no infirmity in the views adopted by the authorities below - Accordingly, the impugned orders are upheld. - Service Tax Appeal No.1270-1272 of 2011 - A-55172-55174-Cus(Br.) - Dated:- 10-1-2013 - Ms. Archan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m. Accordingly, the refund claims were rejected as barred by limitation. 3. Ld. advocate appearing for the applicants does not dispute that in terms of said Notification, the refund claims are required to be filed on quarterly basis within 60 days from the end of the relevant quarter during which the said goods have been exported. Admittedly, the goods were exported prior to the deposit of the service tax and as such the appellant was unable to claim refund of the same. He fairly agrees that the refund claims stands filed after a period of 60 days from the end of the relevant quarter during which the goods were exported. However, he submits that the refunds are within a period of limitation as provided under section 11B from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.10. Same is the situation in other two appeals in as much as the refund stands filed after the expiry of limitation period provided in terms of Notification but within a period of one year from the date deposits of tax. 6. The Notification in question clearly requires an assessee to file refund claim on quarterly basis within a period of 60 days form the end of relevant quarter during which the goods stands exported. Such period prescribed by the notification, cannot be extended by courts working within the parameters of the excise laws. Though I find that refund claims could not be filed within the said period as no duty deposits were made by the appellant but as held by various courts, the Tribunal acting within the framewor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of goods ultimately exported, the date on which the ship or aircraft has left India is the relevant date, in terms of sub-section B(a)(i) of section 11B. The appellant s contention that in terms of sub-section (f), the date of payment of duty would be relevant, cannot be accepted in as much as the said sub-section is residuary provision as is clear from the use of expression in any other case . As the specific date stands provided in respect of goods exported, the same has to be adopted for the purpose of limitation. It is not the appellant s plea that the goods were exported on a later date and the refund claims were filed within the period of 60 days from the quarter during which the said exports were made, I find no infirmity i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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