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2015 (11) TMI 221 - AT - Service TaxDenial of refund claim - whether the time period extended for filing the refund claim by Notification 32/2008-ST is applicable in this case or otherwise - Held that:- Same issue arose and Tribunal [2011 (7) TMI 748 - CESTAT, MUMBAI] went into great detail as to what will be the effect of the substitution of words as indicated in Notification 32/2008-ST for increasing the period of filing the refund claim from ‘60 days’ to ‘6 months’. - Bench has not held that amendment Notification 32/2008 will not be applicable and the period of ‘60 days’ will be applicable for the period in question. On perusal of the Judgment we find that the Bench has not given any reasoning to hold so while the Tribunal’s judgement in the case of Essar Steel (2010 (9) TMI 334 - CESTAT, AHMEDABAD) is a detailed one. In our view the detailed reasoning given in the judgement in Essar Steel will hold field and has to be followed. - impugned order is incorrect and is liable to be set aside - Decided in favour of assessee.
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