2009 (8) TMI 740

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..... six months - CBEC vide Circular No. 112/6/2009-S.T clarified that claim could be filed till 31st December, 2008 - refund claim was filed prior to 31st December, 2008 - Circular was not taken into consideration by the lower appellate authority - order is set aside and the matter is remanded to the adjudicating authority - ST/184/2009 - A-514/KOL/2009 - Dated:- 19-8-2009 - Shri S.S. Kang, Vice-Pr .....

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..... of sixty days was substituted with six months. The appellants also submitted that the CBEC vide Circular No. 112/6/2009-S.T., dated 12-3-2009, further clarified that in view of the amendment of the Notification, the refund claim of Service Tax on specified taxable services used for exports of goods made in the quarter March to June, 2008 could be filed till 31st December, 2008. The contention is .....

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..... s the same were filed beyond the period provided under the Notification No. 41/2007-S.T., dated 6-10-2007. The said Notification was amended by the Notification No. 32/2008-ST dated 18th November, 2008, whereby the period for filing refund is extended to six months. Further, I find that the CBEC has clarified vide Circular No. 112/6/2009-S.T., dated 12-3-2009 that the refund claim under Notificati .....

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