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2013 (2) TMI 23 - CESTAT AHMEDABADDelay in filing refund claim - refund under Notification No. 15/2009 dated 20.5.2009 refund should be filed within six months from the date of actual payment of service tax - Held that:- The adjudicating authority as well as the FAA has not considered the representation made by the appellant along with the reply to the show cause notice which specifically states that due to the distance between their head office and the factory premises, this information was not captured in the general accounts of the appellant. As this letter should have been considered by the lower authorities in its proper perspective and a view should have been taken it was ignored. Therefore, both the lower authorities should be given a chance to reconsider the issue - See APK Identification vs. CCE Noida [2012 (5) TMI 46 - CESTAT, NEW DELHI] remit the matter back to the adjudicating authority to reconsider the issue afresh.
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