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2016 (10) TMI 281 - AT - Service TaxRefund claims - period of limitation where refund claim was filed electronically - unutilized cenvat credit on various input services - Notification No. 5/2006-CE (NT) dated 14/3/06 - time barred as the physical copies of the claims were received much later than the prescribed time limit - Held that:- it is found that the findings of the lower Authorities are contrary to the Board instruction as well as trade notice issued by the Jurisdictional Commissioner. The Tribunal had occasion to examine similar issue in NSC Pearson India Pvt. Ltd. vs. CC, CE & ST, Noida [2015 (3) TMI 439 - CESTAT NEW DELHI], Transcend MT. Services Pvt. Ltd. vs. CST [2015 (3) TMI 599 - CESTAT NEW DELHI] and The Design Consortium vs. CCE, Delhi-II [2015 (9) TMI 534 - CESTAT NEW DELHI]. It has been held that the time period should be reckoned from the date of electronic filing of the claim. It is also noted that in various decisions, the Tribunal as well as Hon'ble High Court held that if any documents were called for or omitted to be filed alongwith the original claim the filing of all documents later cannot be considered for reckoning the date for calculating time bar. It is the date of filing of initial claim which is to be considered as relevant date. We have noted that the appellants have filed the claim for refund as well as 11 supporting documents alongwith the claim electronically. Hence, it cannot be alleged that the appellants submitted only a simple claim without any supporting document alongwith the claim. They later submitted in physical form all these documents with Jurisdictional officer. Therefore, we find no merit in the findings of the lower Authorities regarding time bar of the claim. Accordingly, we set aside the impugned order and direct the Original Authority to process the claim for sanction considering the date of electronic filing as the relevant date. - Decided in favour of appellant
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