2017 (9) TMI 1646

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..... f exports pertaining to the quarter for which refund is claimed - appeal dismissed - decided against Revenue. - Appeal No: E/85782/2014 Cross-Objection No: E/CO-91072/2014 - - - Dated:- 1-9-2017 - Shri C J Mathew, J. Shri Manoj Kumar, Assistant Commissioner (AR) for the appellant None for the respondent Revenue is in appeal against order-in-appeal no. PUN-EXCUS-003-APP-327-13-14 .....

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..... ideration of the claim on merits. According to that authority, the appellant is required to file claims only once in every quarter and the opportunity for exports exists till the last date of the quarter; adoption of any other date as relevant date would detract from the period prescribed in section 11B of Central Excise Act, 1944. 3. Heard Learned Authorised Representative. None appeared for .....

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