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2018 (12) TMI 1298 - AT - Service TaxSEZ Unit - Refund of service tax paid - only reason which has been given for rejection of the refund claim is that the appellant has not produced required documents and further the reasons for the delay in the application seeking condonation are not convincing - Held that:- In the N/N. 12/2013, discretion is given to the Assistant Commissioner for condonation of delay in filing the refund application. Further, the appellants have given reasons for seeking condonation but the same have not been considered by the authorities below and the reasons for delay are beyond the control of the appellant. The condition regarding the time limit is procedural only and it should be liberally interpreted and by taking a liberal approach, the delay in filing the refund application filed before the authorities below is condoned and the impugned order is set aside by remanding the case back to the original authority to decide the claim on merit - appeal allowed by way of remand.
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