- (1.) The appeal is admitted on the following substantial question of law:- (i) Whether the amendment notifications being Notification No. 32/2008 dated 18th November 2008 and Notification No. 33/2008 dated 7th December 2008 extending the time limit for making application for refund, clarifies Exemption Notification being No. 41/2007 dated 6th October 2007 as sought to be explained in the circular being No. 112/06/09-S.T. dated 12th March 2009 and, therefore, retrospective in operation if so, whether on the facts and circumstances of the case the application for refund made by the assessee can be said to be time barred ? (ii) Whether on the facts and circumstances of the case the ratio laid down Miles India Limited v. Assistant Collector of Customs - 1987 (30) E.L.T. 641 (S.C.) and CCE, Chandigarh v. Doaba Co-operative Sugar Mills - 1988 (37) E.L.T. 478 (S.C.) and Bombay Oil Industries v. Union of India - 1995 (77) E.L.T. 32 (S.C.) relied on by the Ld. Tribunal or the ratio laid down in ONGC Ltd. v. Commr. of Customs, Mumbai - (2001) 7 SCC 403 and Commissioner of Income Tax-I, Ahmedabad v. Gold Coin Health Food Pvt. Ltd. - (2008) 9 SCC 622 relied on by the assessee would be applicable?
(2.) We are of the opinion at this stage there is no scope for passing any interim order.
(3.) The appellant shall file requisite number of paper books within three months from date.;