I have submitted Refund for the period April 08 to June 08 on 28th December 08. The same is rejected by the department stating that it is an time barring case. The same is submitted as per the notification no. 32/2008 dtd 18th November 08 which has increased the time limit for the submission of refund from 60 days to 6 months. Can I make the appeal against the Order? Whether the notification no 32/2008 is restrospective effect? Please suggest what to do.