2009 (1) TMI 203

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..... ision and has not issued any demand notice for the amount refunded earlier by the original authority. The appellants have also clarified that they have got refund only in respect of such cases where they have obtained certificate from the GTA and produced before the original authority. – revision order set aside. - ST/163/2008 - A-31/KOL/2009 - Dated:- 12-1-2009 - Dr. Chittaranjan Satapathy, Me .....

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..... impugned order. 3. After hearing both sides, I find that the contention of the appellants has force as the department cannot insist on implementation of a Circular dated 27-7-05 issued later on when the impugned period is January 2005 to March, 2005. Moreover, I find that the department has merely passed the order-in-revision and has not issued any demand notice for the amount refunded earlie .....

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