2010 (3) TMI 358

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....Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order]. - This appeal  is directed against order-in-appeal No. 293/2008 (S.T.) dated 21-10-2008. 2. The relevant facts that arise for consideration are that the appellant herein filed a refund claim on 27-6-2008 of the service tax paid by him during the quarter January 2008 to March 2008 relying upon Notification No. 41 /2....

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....ties or with the service tax authorities. It is his submission that once the period of six months has been substituted by Notification No. 32/2008-ST., dated 18-11-2008, refund claim file by them needs to be allowed and it is within time. 4. Learned DR would reiterate the findings of the learned Commissioner (Appeals). 5. On a careful consideration of the submissions made by both sides, I fi....