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TMI Blog2013 (11) TMI 1686X X X X Extracts X X X X X X X X Extracts X X X X ..... nt (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. PKS/255/ BEL/2010, dated 24-8-2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-III. 2. The appellant, M/s. Raymond Ltd., Textile Division, Thane filed three refund claims for the quarters October-December, 2008 and January-March, 2009 towards refund of Service Tax used as 'input se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order dismissed the appeal. Hence the appellant is before me. 3. The learned counsel for the appellant submits that as regards the time-bar aspect, Notification No. 41/2007 was subsequently amended vide Notification No. 17/2009-S.T., dated 7-7-2009, as per which the time-limit for filing the refund claim was enhanced from six months to one year and, therefore, the appellant's cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case, from the records of the case, it is evident that the appellant has exported samples free-of-charge and, therefore, the appellant has violated the provisions of clause (h) of para 2 as stated above. There is no evidence placed before me to show that the value of the samples have been recovered subsequently from the goods exported. In the absence of any such evidence, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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