2015 (3) TMI 439

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.... Shri B.B. Sharma, AR   - for the Respondent ORDER Per Sahab Singh : These appeals have been filed by M/s. NCS Pearson India Pvt. Ltd. (hereinafter referred to as appellants) against the Order-In-Appeal No. 301-302/ST/APPL/Noida/2012 dated 24.09.2012 passed by the Commissioner (Appeal) Customs & Central Excise & Service Tax, Noida. 2. The appellants have filed refund claims....

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....appeals is whether the claims filed by the appellants are time barred or not. It is contention of the appellants that refund claims in questions were filed by them electronically on 13.12.2010 in view of the circular No. 919/9/2010-CX dated 23.03.2010 and the Trade Notice No. 14/ST/2009 dated 17.09.2009 issued by Commissioner of Service Tax Delhi. There is no dispute about this fact that these cla....