2016 (7) TMI 1357

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..... e are that the appellant is engaged in the manufacture of excisable goods namely, Carpets, Mats and Leather Articles. During the disputed period, the appellant had filed the refund application, claiming refund of Rs. 1,82,863/- under Notification No.41/2012-ST dated 29.06.2012 in respect of service tax paid on the taxable services namely, CHA, clearing and forwarding, bank collection and transport .....

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..... of the refund benefit. He further submitted that the amendment in the Notification dated 03.02.2016 would be retrospectively applicable as per Section 160 of the Finance Act, 2016. 3. On the other hand, the Ld. DR appearing for the respondent reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. Notification No.41/2012-ST dated 29.06.2012 grant .....

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..... and the clarification contained in Section 160 of Finance Act, 2016, refund benefit in my opinion, should be available to the appellant. 7. Since, the amended Notification dated 03.02.2016 and the Finance Act, 2016 was not enacted at the time of passing of the impugned order, I am of the considered view that the matter should go back to the original authority for consideration of the contents of .....

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