2000 (4) TMI 43

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..... r. 2. Rule. Returnable forthwith. Respondents waive  service. Since a short point is involved, both the above Petitions are disposed of finally by this common order. 3. The Additional Commissioner confirmed the demand  by invoking the extended time limit of five years under section 11A(1) read with the proviso. By the said order, personal penalty was also imposed. Being aggrieved .....

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..... came on the Statute. In this case, it is alleged by the Department that the Petitioners wrongfully obtained the refund by filing forged documents. Petitioners, however, contend that section 11AC applied prospectively and since the refund claims were filed prior to October, 1996 the Department was not entitled to invoke the said provision. Since the above point has been raised, the following order .....

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