COMMISSIONER OF CENTRAL EXCISE, KANPUR Vs. KAY TRADING

JUDGEMENT

(1.) APPEAL No. ST/208/2010 has been filed by Revenue against OIA No. 211 -ST/APPL/KNP/2009, dated 6 -7 -2009. Appeal No. ST/209/2010 has also been filed by Revenue against OIA No. 178 -ST/APPL/KNP/2009, dated 8 -6 -2009. As the issue involved in both these appeals is the same, therefore, both are taken up for disposal under this common order.

(2.) Shri Govind Dixit (AR) and Shri B.B. Sharma (AR) appeared in these proceedings on behalf of the Revenue. It was argued that first appellate authority has held that refund claim cannot be rejected as time -barred in view of C.B.E. & C. Circular No. 137/84/2008 -CX, dated 12 -3 -2009. That Commissioner (Appeals) has wrongly applied the ratio of C.B.E. & C. Circular dated 12 -3 -2009 to refund of service tax paid on commissions while sanctioning refund @ 10% of FOB instead of 2% of FOB. It was strongly argued by learned ARs that amending Notification No. , dated 7 -12 -2008 will be effective from 7 -12 -2008 only and cannot be given retrospective effect as interpreted by the first appellate authority.