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Extended time limit shall apply in respect of claim of refund relating to exports made prior to 7.7.09
Case Law Details
- Case Name
- M/s Itc Ltd Vs CCE (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
Ld. Consultant for the appellants submits that the time limit for preferring refund claim prescribed under Notification No. 41/07 dated 06.10.07, has since been enlarged by Notification No. 17/09 dated 7.7.09, by which Notification No. 41/07 was superseded. Board vide letter F.No. 354/256/09-TRU dated 1.1.10, has also clarified that the extended time limit shall apply in respect of claim of refund relating to exports made prior to 7.7.09 also.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/39/2011
Arising out of Order-in-Appeal No.135/2010-ST (SLM) Date...
