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2016 (11) TMI 588 - CESTAT BANGALORERejection of Refund claim - time bar - SEZ unit - banking and other financial services - limitation of time to file the refund claim of service tax under Notification No.09/2009-ST dated 3.3.2009 - Held that: - The discretionary powers given to the Assistant Commissioner has to be exercised by application of mind to the facts of the case. When the delay in filing the claim is sought to be condoned by the claimant, the competent Officer (here Assistant Commissioner) has to examine and decide whether such delayed claim can be accepted. The reasons for the same or for rejecting the request for condonation are to be recorded. There is no provision to have two separate proceedings in such cases viz., first to decide on delay/request for condonation and then on the refund claim per se. Both can be taken together and decided. This is done in various such situations in cases where delayed appeals etc., are taken up for decision. Rejection of refund claim justified - appeal dismissed - decided against appellant.
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