2017 (2) TMI 1487

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....Mahna and Ruchir Bhatia, Advocates for the Respondent ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the appeal. 2. After hearing Shri R K Mishra, learned DR appearing for the Revenue and Shri Rajesh Mahna and Shri Ruchir Bhatia, learned Advocates appearing for the respondent-assessee, I find that the issue in the present appeal relates to refund ....

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....Commissioner (Appeals) took note of the fact that all the refund claims stand filed within a period of six months as prescribed in the amending notification, hence would be applicable to all pending refund claims, and held that same were within the limitation period. As regards discrepancies in the invoices, he observed that such discrepancies have been pointed out only in few cases for which, the....

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....egra and stand settled by the Tribunal in the case of CCE Surat vs. Essar Steel Ltd. [2010 (9) TMI 334 (CESTAT-AHMD)] laying down that extended period of limitation of six months vide notification No. 32/08 ST dated 18.11.08 has to be given effect retrospectively and would equally apply to pending refund claims. To the same effect is another decision of the Tribunal in the case of Faizan Shoes (P)....