TMI Blog2011 (6) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund before whom the appellant shall submit the reasons backed by adequate evidence for the delay caused in applying for the refund claim for his consideration the impugned services were provided outside the zone and the appellants will be able to prove that these services were not consumed wholly within the SEZ, given a second chance - Hence in this regard also, the appeal is remanded to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of the claim has been filed beyond six months. The learned counsel appearing for the appellants states that Notification No. 9/2009 in paragraph 2(f) stipulates the refund claims to be filed within six months or such extended period as the Asst. Commissioner / Deputy Commissioner may permit. She states that there were genuine reasons for which part of the refund claim could not be filed within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated six month period, the original authority had rejected the same on the ground that the impugned services were not used in relation to the authorized operations in the SEZ. The learned counsel points out that as far as this aspect is concerned, the lower appellate authority has come to a finding that the impugned services relating to the entire refund claim were used in relation to the authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-para (c) of the proviso to paragraph 1 of the Notification No. 9/2009 dated 3.3.2009 as amended by Notification No. 15/2009 dated 20.5.2009. He shall also take into account Board s Circular No. 114/8/2009-ST dated 20.5.2009 issued in the context of amending notification No. 15/2009 dated 20.5.2009. 4. As such, the impugned orders are set aside and both the appeals are allowed by way of rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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