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TMI Blog2017 (2) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoices too - HELD THAT:- As per the Board s Circular No. 112/6/2009 dated 12.3.2009, the amended and extended period of 6 months would apply to pending refund claims. The issue is no more res integra and stand settled by the Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, SURAT VERSUS ESSAR STEEL LTD. [ 2010 (9) TMI 334 - CESTAT, AHMEDABAD] laying down that extended period of limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... memo of appeal have not been able to bring out any such substantiated condition, which is leading to denial of the refund claims - there are no infirmity in the views adopted by the Commissioner (Appeals), thus requiring any interference. Appeal of Revenue dismissed. - Service Tax Appeal No. 648 of 2011 SM - FINAL ORDER NO . 50840 /2017-(SM) - Dated:- 10-2-2017 - Ms. Archana Wadhwa, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Board s Circular No. 112/6/2009 dated 12.3.2009, the amended and extended period of 6 months would apply to pending refund claims. Apart from the above, the Revenue also entertained a view that inasmuch as some of the invoices were not having complete details, the assessee s refund claim cannot be allowed. Accordingly, after initiation of proceedings and due adjudication, six refund clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... funds are admissible to the respondents, as no valid and sustainable objection has been raised. He further observed that if on verification of relevant documents, the adjudicating authority is of the view that some substantive conditions have not been fulfilled, he can reject the refund claim, otherwise he allowed the appeal. 4. Being aggrieved by the order of Commissioner (Appeals), Revenue ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellate authority has examined every invoice and has rightly observed that even if there are some discrepancies in the invoices, entire refund claim cannot be denied on that ground. He has also observed that all the substantiated conditions stand fulfilled by the respondent and has also examined the work sheet placed on record by the appellant containing all the related details. Revenue in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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