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TMI Blog2013 (3) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... e procedure and time limit for claiming the benefit thereunder. Therefore unless the conditions specified therein are satisfied including those relating to time limits, refund claims can not be entertained. The amendment made to the said notification vide notification 32/08 dated 18-11-08 is only prospective and can not be applied to the past refund claims for which claims have to be file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 6-10-07 for the period January,08 to June 08 and Jan 08 to August 08. The refund claims were filed on 12-8-08 and 4-11-08 respectively. On scrutiny of the claims, the lower adjudicating authority observed the claims have not been filed quarter-wise within 60 days from the end of the relevant quarter as stipulated in para 2(e) of the said notification and accordingly issued two show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid date. It is against this order, the appellant is before me. 3. The Ld. Advocate refers to the circular dated 12-3-2009 issued by the CBE C where in it has been clarified that consequent upon revision of limitation period, any refund claim that is filed within such revised limitation period would be admissible if it is other wise in order. Therefore, refund claims of service tax on specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt vide notification No. 32/08 is effective only prospectively and is not clarificatory. Accordingly he prays for rejecting the appeal. 5. I have carefully considered the rival submissions. Notification 41/07 is an exemption notification and the exemption is operationalised through a refund mechanism. The said notification prescribes the complete procedure and time limit for claiming the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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