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2017 (2) TMI 1487 - CESTAT NEW DELHIRefund of Service Tax paid - time limitation - period for filing the refund claim in the original Notification was 60 days from the end of quarter - amendment to 6 months vide amending Notification No. 32/08 - applicability of Board’s Circular No. 112/6/2009 - discrepancies in the invoices too - HELD THAT:- As per the Board’s Circular No. 112/6/2009 dated 12.3.2009, the amended and extended period of 6 months would apply to pending refund claims. The issue is no more res integra and stand settled by the Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, SURAT VERSUS ESSAR STEEL LTD. [2010 (9) TMI 334 - CESTAT, AHMEDABAD] laying down that extended period of limitation of six months vide notification No. 32/08 ST dated 18.11.08 has to be given effect retrospectively and would equally apply to pending refund claims - As such, inasmuch as all the refund claims stand filed within a period of six months from the end of quarter for which they have been filed, there are no merit in the Revenue’s contention. Discrepancies in the invoices - HELD THAT:- The appellate authority has examined every invoice and has rightly observed that even if there are some discrepancies in the invoices, entire refund claim cannot be denied on that ground. He has also observed that all the substantiated conditions stand fulfilled by the respondent and has also examined the work sheet placed on record by the appellant containing all the related details. Revenue in their memo of appeal have not been able to bring out any such substantiated condition, which is leading to denial of the refund claims - there are no infirmity in the views adopted by the Commissioner (Appeals), thus requiring any interference. Appeal of Revenue dismissed.
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