TMI Blog2017 (4) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... /2008-ST the refund claim is well within the period of six months. The amendment dated 18.11.2008 uses the word that for the words sixty days the words six months shall be substituted - impugned order to the extent of rejecting the refund claim for quarter October 2007 to December 2007 is set aside - appeal allowed - decided partly in favor of assessee. - ST/666/2009 - A/30430/2017 - Dated:- 15-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July 2007 to September 2007, October 2007 to December 2007 and January 2008 to March 2008. The original authority allowed refund claim for the quarter January 2008 to March 2008. But however, rejected the refund claim in respect of the other two quarters holding that the refund claim is barred by limitation in terms of Notification No. 41/2007. Being aggrieved, the appellant filed appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of substitution and has retrospective application. Therefore the refund claim filed by appellant on 06.05.2008 for the quarter October 2007 to December 2007 is well within time of six months. To support her arguments that the amendment to Notification No. 41/2007 has retrospective application she relied upon the judgment in the case of CCE, Surat Vs. Essar Steel Limited [2010 (9) TMI 334 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contest to refund claim in respect of October 2007 to December 2007 in the present appeal. If the period of six months is computed as provided in the amendment of 32/2008-ST the refund claim is well within the period of six months. The amendment dated 18.11.2008 uses the word that for the words sixty days the words six months shall be substituted. The issue whether the said amendment by way of sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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