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2009 (8) TMI 740 - AT - Service TaxRefund - rejected on the ground of limitation - claim of refund within sixty days under Notification No. 41/2007-S.T - Notification No. 41/2007-S.T., dated 6-10-2007 was amended by the Notification No. 32/2008-S.T - sixty days was substituted with six months - CBEC vide Circular No. 112/6/2009-S.T clarified that claim could be filed till 31st December, 2008 - refund claim was filed prior to 31st December, 2008 - Circular was not taken into consideration by the lower appellate authority - order is set aside and the matter is remanded to the adjudicating authority
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