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2012 (6) TMI 244 - CESTAT, AHMEDABADRefund claim - SEZ unit - rejected on the ground that the appellant did not submit copies of invoices and proof of payment and further the refund claim was not filed within 6 months from the date of services received - Held that:- Notification does not require the invoices to be submitted but the documents to show that Service Tax has been paid. The confirmation in original from the service provider giving the details of Service Tax received by them in the light of this requirement, can be said to be sufficient. In any case, it is found that copies of invoices and proof of payments are being submitted. Therefore, the rejection of claim on this ground is not correct. Condonation of delay - Held that:- Taking note of the fact that the notification itself was issued in March 2009, a liberal approach for condonation of delay was required. Order is set aside and the matter is remanded to original adjudicating authority to consider the refund claim afresh.
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