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2012 (12) TMI 113 - AT - Service TaxCondonation of delay of 383 days in filing Appeal – rebate claim for service tax paid on input services used for rendering exported services. - Following the judgement of court in case of [RAM NATH SAO @ RAM NATH SAHU AND OTHERS Versus GOBARDHAN SAO AND OTHERS 2002 (2) TMI 1280 - SUPREME COURT] held that:- each case has to be examined with reference to the facts of the case. The question whether there is a negligence on the part of the appellant is a very relevant question. Further the standards to be adopted while dealing with different types of litigation also has to be different. The standards applicable for a case involving suspension of CHA licence or in the matter of taking steps for substitution of heirs to a property cannot be applied to a matter involving refund of taxes paid. The appellants have been negligent in pursuing the remedies available to them. The power granted to the Tribunal under Section 86(5) is to be exercised only if there has been sufficient cause for the delay. We are not satisfied that the reasons explained are reasonable and sufficient to justify the delay of 383 days. - Decided against the assessee.
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