Recently, the Hon’ble CESTAT of New Delhi has pronounced its final order in the case of Spark Engg. (P.) Ltd. v. Commissioner of Central Excise, Ghaziabad [2013]30 taxmanncom264 holding that time limit prescribed under Notification 41/2007-STdated 06-10-2007 is exhaustive for claiming the refund under that Notification and cannot be extended by courts working within the parameters of Excise Laws i.e. Section 11 B of Central Excise Act, 1944 to provide relief on the ground of the impossibilities of adherence of same.

The copy of the Case is attached herewith for your kind perusal.