TMI Blog2010 (3) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 6-10-2007. Lower authorities have rejected the refund claim only on the ground that the refund claim has been filed beyond the period of 60 days as contemplated in Notification No.41/2007, dated 6-10-2007. Held that- vide Notification No. 32/08-S.T, the word 60 days substituted with 6 months thus the matter is remand back to lower authority to reconsider it. Appeal allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant would submit that Notification No. 41/07 was amended by Notification No. 32/2008-ST., dated 18-11-2008 wherein the period of 60 days has been substituted by six months from the end of the quarter during which the goods have been exported. It is his submission that board circular dated 12-5-2008 also contemplated for filing of the refund claim with the Service Tax Commissionerate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 is within the time as prescribed under Notification No. 41/2007-S.T. On perusal of the Notification No. 32/08-S.T., I find that the said notification substitutes the words "sixty days" with the words "six months "which would have an effect on the entire proceedings. Since the lower authorities were not assisted with the amended notification when the matter was being adjudicated in the interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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