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2014 (12) TMI 374 - CESTAT BANGALORERefund of service tax - CHA service - Notification No. 9/2009-S.T., dated 3-3-2009 - Exemption to goods supplied to SEZ - Held that:- According to clause-2(f) of the Notification No. 9/2009-S.T., dated 3-3-2009 “the claim for refund shall be filed, within six months or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit, from the date of actual payment of service tax by such developer or unit to service provider.” In this case, the respondents have good reasons for the delay but the same have been rejected on the ground that the respondent is very big and they are well aware of all the provisions of law and they have the latest communication technologies available to them. In my opinion, since the respondents are eligible for refund claim and this was in the initial period of implementation of new procedure for claiming the refund, the observations of learned Commissioner (Appeals) are valid and condonation of delay by him is in accordance with law. - Decided against Revenue.
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