Retrospective refund limitation applies where the amended six-month period and binding circular govern the claim filing deadline.

The substituted six-month refund limitation under Notification No. 32/2008-ST was applied retrospectively to a claim filed for the quarter ending March 2008, because the Board's Circular No. 112/06/2009-ST clarified the amended period and circulars bind the Department. Relying on earlier Tribunal decisions adopting the same view, the refund claim filed on 03.07.2008 was treated as within time and could not be rejected as time barred.

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Issues: Whether the amended time limit of six months under Notification No. 32/2008-ST, which substituted the earlier limitation of 60 days in Notification No. 41/2007-ST, applied retrospectively to a refund claim filed for the quarter ending March 2008.

Analysis: The refund claim was filed on 03.07.2008 for the quarter ending March 2008. The dispute turned on whether the amending notification was merely prospective, as contended by the Revenue, or whether the amendment read with the Board's Circular No. 112/06/2009-ST had to be applied retrospectively. The Tribunal noted that the Board's circular clarified the amended limitation period and that such circulars bind the Department. It further relied on earlier Tribunal decisions taking the same view and treating the substituted six-month period as applicable to claims for the earlier quarter.

Conclusion: The amended six-month limitation was held applicable retrospectively, and the refund claim could not be rejected as time barred.

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