9911796707
TMI Blog2017 (2) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... made by an assessee before the expiry of one year from the relevant date. It is not disputed that in the present case, the refund claim was made by the respondent-assessee before the expiry of one year from the relevant date - The finding of the Tribunal that the refund claim made by the respondent-assessee was not time barred is just and proper and cannot be interfered with. Scope of SCN - Wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-6-2016 [2016 (344) E.L.T. 920 (Tri.-Mum.)], dismissing an appeal filed by the appellant-department and upholding the finding of the first appellate authority that the clearances made by the respondent-assessee to International Competitive Bidding could be considered as export. 2. Shri Bhattad, the learned counsel for the appellant-department, submitted that the Tribunal was not justified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions made on behalf of the appellant-department. On a reading of the Notification No. 27/2012, dated 18-6-2012 on which great reliance has been placed by the appellant-department while canvassing that the claim should have been made at the end of the relevant quarter only, it appears that the submission is ill-founded. The procedure for filing the refund claims is prescribed in Clause 3 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act that the refund claim could have been made before the expiry of one year from the relevant date. The finding of the Tribunal that the refund claim made by the respondent-assessee was not time barred is just and proper and cannot be interfered with. 4. So also, there is no merit in the submission made on behalf of the appellant-department that the Tribunal was not justified in com ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
