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2016 (6) TMI 238 - CESTAT BANGALOREPeriod of limitation - Denial of refund claim - banking services received for their authorized operations in SEZ - refund is allowed in terms of Notification No 9/2009 ST as amended - whether a separate application is required to be filed along with refund for seeking extension of time for filing the refund application or the ground for extension of stay along with the refund application is sufficient to condone the delay in filing the application. Held that:- on the basis of appellant's argument that since the scheme was new and there was lot of confusion regarding the same on account of lack of knowledge, a separate application along with refund claim was not filed and keeping in view the decision of the Tribunal in the case of Rallies India Ltd Vs CC [2006 (6) TMI 280 - CESTAT, NEW DELHI], the impugned order is liable to be set aside and I do the same and remand both the appeals to the adjudicating authority to decide the claim of the appellant on merits and the appellant should produce before the adjudicating authority all the documentary evidence which is in his possession to claim the said refund. - Appeal allowed by way of remand
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