https://www.taxtmi.com/caselaws?id=345649 The judgment upheld the Commissioner (Appeals)'s decision, emphasizing the binding nature of Circulars and supporting the retrospective application of the amended limitation period for refund claims. The appeal by the Revenue was dismissed, and the case was directed to be considered on merit. en-us Fri, 07 Jul 2017 00:00:00 +0530 Tue, 03 Oct 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345649 The judgment upheld the Commissioner (Appeals)'s decision, emphasizing the binding nature of Circulars and supporting the retrospective application of the amended limitation period for refund claims. The appeal by the Revenue was dismissed, and the case was directed to be considered on merit. Case-Laws Service Tax Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345649