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2016 (2) TMI 258 - AT - Service TaxRefund - specified services requires for authorised operation in the Special Economic Zone (SEZ) - period of limitation - - Notification No. 9/2009 ST, dated 03.03.2009. - The appellant has contended that the ground of rejection namely non-submission of list of authorised operations - Held that:- Refund cannot be denied merely for procedural lapse - if otherwise assessee is eligible to get refund, it should be allowed - Decision in the case of Intas Pharma Ltd vs. C.S.T. - [2013 (7) TMI 703 - CESTAT AHMEDABAD] followed. Period of limitation - As regards the issue of time-bar the appellant has contended that in one case there is a delay of 2 days because of the intervening Saturday and Sunday and the claim was filed on Monday. Further the Assistant/Deputy commissioner had power to condone the delay in terms of para 2 (f) of notification No. 9/2009 - ST - Held that:- Having regard to the nature of refunds and quantum of delay, we are of the view that the delay not being unreasonable deserved o be condoned in terms of the aforesaid para 2(f) of Notification No.9/2009-ST. Refund allowed - Decided in favor of assessee.
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