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2013 (8) TMI 491 - CESTAT AHMEDABADCondonation of delay – The issue is rejection of refund claim files by the appellant on the ground that the said refund claim was not filed within a period of six months of the payment to service provider – Held that:- The action of the AC without giving an opportunity to the appellant to explain the delay in rejecting the refund claim on the ground of delay cannot be sustained - - Notification No. 09/2009-ST casts an obligation on AC or DC for condoning the delay if the refund claim is not filed within the period of six months - the notification itself was issued in March, 2009 thus a liberal approach for condonation of delay was required - relying upon Woco Motherson Advanced Rubber Technologies Ltd. Versus CCE (2012 (6) TMI 244 - CESTAT, AHMEDABAD) – condonation allowed. Production of invoices - the appellant have admittedly produced invoices and have got proof of payment –matter remanded back – appeal decided in the favour of assessee.
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