9911796707
TMI Blog2012 (11) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... eal filed by M/s. Associated Aluminium Industries Pvt. Ltd. (hereinafter referred to as appellants) against the Order-in-Appeal No. BR/30/2012, dated 26-7-2012. 2. The brief facts of the case are that appellants have filed a refund claim of ₹ 4,10,359/- under Notification No. 41/2007-S.T., dated 6-10-2007 in respect of Service Tax paid by them for GTA services utilized for export of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim for refund shall be filed within one year from the date of export of the goods. The appellant s contention is that Notification No. 17/2009, dated 7-7-2009 being procedural in nature is applicable to all the pending refund claims as on 7-7-2009 and the appellants have filed the refund claim on 4-2-2009 and Assistant Commissioner has passed the order on 30-9-2009 i.e. after the date of issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly hit by the time-limitation. 5. I find that in the present case refund was filed on 4-2-2009 whereas the goods in question have been exported vide Shipping Bill No. 4402360 having LEO, dated 17-4-2008 and therefore the claim is not within six months from the last date of quarter of i.e. 30-6-2008 in which the goods were exported. I find that appellant s contention that the time-limit of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
