9911796707
TMI Blog2010 (3) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... JCDR, for the Respondent. [Order]. - This appeal is directed against order-in-appeal No. 293/2008 (S.T.) dated 21-10-2008. 2. The relevant facts that arise for consideration are that the appellant herein filed a refund claim on 27-6-2008 of the service tax paid by him during the quarter January 2008 to March 2008 relying upon Notification No. 41 /2007-ST., dated 6-10-2007. Lower authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is his submission that once the period of six months has been substituted by Notification No. 32/2008-ST., dated 18-11-2008, refund claim file by them needs to be allowed and it is within time. 4. Learned DR would reiterate the findings of the learned Commissioner (Appeals). 5. On a careful consideration of the submissions made by both sides, I find that it is not in dispute that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y opinion on the merits of the case, impugned order is set aside and the matter remanded back to the learned adjudicating authority to reconsider the issue in the light of the Notification 32/08-S.T. and other circulars relied upon by the appellant. The adjudicating authority will follow principles of natural justice before coming to any conclusion. Appeal allowed by way of remand. (Pronounced & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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