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2014 (8) TMI 1065 - AT - Service TaxOmission to include the fact in the order that Matter remanded to original adjudicating authority - Commissioner (A) directed the claimant to file a request for extending the period of time for filing refund claim beyond six months and thereafter the matter should be decided - Held that:- it is appropriate that the matter should be remanded to original adjudicating authority by us at this stage itself. In our opinion, it is not necessary for the appellant to file separate request for extension of time for filing the refund claim and if the refund claim is being filed late, in the claim itself they can seek extension of time also and this can be considered by the original adjudicating authority. In any case, since the matter is being remanded, the claimant can file a separate request for extension of time and the original adjudicating authority shall proceed to decide the matter in accordance with the directions of the Commissioner (A).
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