2017 (9) TMI 360

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..... RDER Per: Ashok K. Arya These two appeals have been filed by M/s Ruchi Soya Industries Ltd. against common order-in-original No. 219 and 220/2011, dated 07.06.2011 wherein, inter alia refund claims of the appellant amounting to Rs. 1,46,869/- for the period of October 2009 to December 2009 and of Rs. 79,703/- for the period of January 2010 to March 2010 have been rejected on the ground that the .....

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..... se cases should be taken from the date of payment of service tax. 4. The Ld. DR for the Revenue inter alia submits that the condition of the Notification 17/2009-ST dated 07.07.2009 is very clear when under clause 2(f) it says that claim for refund shall be filed within one year from the date of export of the said goods. Further, in the Explanation given for clause 2(f), it clarifies that the dat .....

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..... e date of export of the goods, and in the face of the Explanation that for this purpose date of export shall be the date on which the proper officer of the Customs make an order permitting clearance and loading of the said goods for exportation under Section 51 of the Customs Act, 1962, the subject claim of refund appears to be not admissible. 5.1 Though, the appellant pleads that clause (c) of t .....

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