2009 (12) TMI 539

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....;   Shri P.C. Kashiv, Consultant, for the Appellant. Shri R.K. Saini, DR, for the Respondent. [Order (Oral)]. - Appeal No. ST/597/09 is against the order of the Commissioner (Appeals) No. 228/BPL/APPL/2009 dated 27-5-2009. Appeal No. ST 691/09 is against the order of the Commissioner (Appeals) No. 227/BPL/APPL/2009 dated 26-5-2009. 2.Heard both sides. 3.1 The relevan....

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....1/09. However, he submits that the refund claim relating to January, 2008 to March, 2008 has been filed within time. He relied on the Circular of CBEC No. 112/6/09-S.T. dated 12-3-09, according to which the claim relating to quarter ending March, 2008 and the quarter ending June, 2008 could be filed before 31-12-08 and, in his case, the claim has been filed on 2-12-08. Therefore, the same should h....