9911796707
TMI Blog2013 (12) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification was in force. In terms of the Board's Circular No.354/256/2009-TRU dated 1.1.2010, new Notification No.17/2009-ST does not bar its applicability to the exports that have taken place prior to its issuance and, therefore, the scheme prescribed under Notification No.17/2009-ST would be applicable even for such exports subject to conditions that refund claims are filed within the stipulated period of one year and no previous refund claims have already been filed under the previous notification. conditions prescribed in the Board's Circular are satisfied inasmuch as the refund claims had been filed within one year from the relevant date and there were no refund claims filed under the previous Notification. The impugned order rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the period from January 2009 to March 2009 had been filed on 6.11.2009 and 29.10.2009 while the refund claim in respect of the period from April 2009 to August, 2009 had been filed on 30.10.2009. Both these refund claims had been filed under Notification No.17/2009-ST dated 7.7.2009, as at the time of filing of refund claims, the earlier Notification No.41/2007-ST dated 6.10.2007 had been superseded by the new Notification No.17/2009-ST dated 7.7.2009. Here, it may also be mentioned that in the Notification No.41/2007-ST, initially the limitation period for filing of refund claim was sixty days from the 'relevant date', but the same had been increased to 6 months from the relevant date by amending Notification No.32/2008-ST da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .354/256/2009-TRU dated 1.1.2010 on the basis of which the Dibrugarh Commissionerate had issue Trade Notice No.7/2010 dated 4.2.2010, that in this Circular it has been clarified by the Board that the new Notification No.17/2009-ST dated 7.7.2009 does not bar its applicability to the exports that have taken place prior to its issuance and, therefore, the scheme prescribed under Notification No.17/2009-ST would be applicable even for such exports subject to conditions that refund claim are filed within the stipulated period of one year from the relevant date and no previous refund claim has already been filed under the previous notification, that both these conditions are satisfied in respect of these refund claims, as both the refund claims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n retrospective effect, and hence the notification No.17/2009-ST issued on 7.7.2009 would not be applicable in respect of exports made during the period prior to 7.7.2009, that refund claims would, therefore, be governed by the limitation period prescribed in Notification No.41/2007-ST, that services like inland haulage, forwarding charges etc. are not covered by the Notification No.41/2007-ST and hence rejection of refund in respect of these services have been correctly upheld. She therefore, pleaded that there is no infirmity in the impugned order. 5. I have considered the submissions from both the sides and perused the record. 6. In appeal No.ST/56886/2013, the exports had been made during the period from January 2009 to March 2009 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of he has filed refund claim on or after 7.7.2009, even though the exports had taken place prior to 7.7.2009 . There is no dispute that the conditions prescribed in the Board's Circular are satisfied inasmuch as the refund claims had been filed within one year from the relevant date and there were no refund claims filed under the previous Notification. The impugned order rejecting the refund claims on the ground that same should have been filed under previous notification and within limitation period prescribed therein is therefore not sustainable and is liable to be set aside. 7. As regard the question as to whether certain services were covered by any of the notifications or not, I find that the Commissioner (Appeals) in the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
