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2018 (10) TMI 544 - AT - Service TaxCondonation of delay in filing refund application - refund of service tax - SEZ Unit - N/N. 40/2012-ST dated 20.06.2012 - Held that:- The said order of the adjudicating authority not condoning delay in few applications, needs reconsideration as the procedure mentioned in the Notification No.40/2012- ST dated 20.06.2012 for sanctioning of the refund claims based on this exemption notification, specifically at clause 3(a) indicates that refund claims should be filed within one year from the end of the month in which actual payment of service tax was made by such developer or unit (SEZ) to the registered service provider but considering the situation prevalent at ground level, such clause 3(a) specifically grants powers to the Asst. Commissioner or the Dy. Commissioner of the Central Excise as the case may be condoning the delay of such extended period. There is no limit laid down in the said clause during the relevant period. In the case in hand, the adjudicating authority should have exercised this power granted to him for condoning the delay by appreciating the factual matrix in a broader perspective, wherein the delay has been sought to be explained. The adjudication order for rejection of refund claims of ₹ 13,75,625/- needs reconsideration by the adjudicating authority looking at the circumstances at which appellant had to file the refund claims belatedly - Appeal allowed by way of remand.
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