2019 (8) TMI 1567

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.... On matter being called nobody appeared for the appellant. Accordingly, I have heard Learned AR appearing for the Revenue and have gone through the impugned order. 2. As per facts on record, the appellant filed a refund claim of Rs. 1,07,278/- consequent to amendment in Mega Notification No. 25/2012, dated 20-6-2012 by way of amending Notification No. 9/2016-S.T., dated 1-3-2016. The said am....

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....ing the due adjudication proceedings. On appeal, Commissioner (Appeals) upheld the said order and hence the present appeal. 4. The Appellate Authority has observed that as per Section 102 inserted in the Finance Bill to allow the refund of duty for the period 1-4-2015 to 28-3-2016, an application for refund is to be filed within six months from the date on which the Finance Bill, 2016 receiv....