2017 (4) TMI 585

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..... hri K.P. Muralidharan, AC (AR), for the Appellant. Shri S. Kannappan, Advocate, for the Respondent. ORDER The only issue in all these appeals filed by the Department is that both the original and appellate authorities have misinterpreted the condition (c) to first proviso of Notification No. 41/2012-S.T., dated 29-6-2012. For better understanding, the said condition is reproduced below :- "(c) .....

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..... ll be equal to "para 2 minus para 3" or even that amount in para 2 will the minuend and amount in para 3 will be the subtrahend. 3. In the result, I do not find any infirmity in the orders passed by the Commissioner (Appeals). The Hon'ble Apex Court time and again has laid down that Notification has to be strictly construed and that the conditions for taking refund under notification also to .....

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