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TMI Blog2018 (5) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund applications were filed by the appellant beyond the stipulated period of one year i.e. date of export of the goods - refund rightly rejected - appeal dismissed - decided against appellant. - Excise Appeal No.ST/1894-1895/2012 [SM] - A/51617-51618/2018-SM[BR] - Dated:- 12-4-2018 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) for the Appellant : Ms. Sohini, Advocate for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ptember 2009, the same were filed on 30.09.2010, which was within one year period as provided under the Notification dated 07.07.2009. Thus, she submits that rejection of refund applications by the authorities below are not proper and justified. To support such stand, the ld. Advocate has relied on the decisions of this Tribunal in the case of: Marsk Global Services Centres (India) vs. CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 07.07.2009 provides that the claim for refund shall be filed within one year from the date of exportation of the goods. In this case, it is an admitted fact on record that the refund applications were filed by the appellant beyond the stipulated period of one year i.e. date of export of the goods. Thus, rejection of refund applications by the authorities below is in conformity with the conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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