2018 (4) TMI 1403

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....gainst Order-in-Appeal No: PUN-EXCUS-001-APP-119-17-18 dated 20/06/2017 passed by the Commissioner of Central Excise (Appeals), Pune - I. 2. Heard both the sides and perused the records. 3. The issue in this appeal is whether the respondent have filed the refund claims under Rule 5 within the period of one year from the expiry of the quarter for which refund claim is preferred. Both the lower au....

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....also persuaded to keep in view the observations of the Hon'ble Supreme Court in the case of Vatika Township (supra), in which the Constitutional Bench has laid down the guideline that any beneficial amendment to the statute may be given benefit retrospectively but any provision imposing burden or liability on the public can be viewed only prospectively. Keeping in view the observations of the ....