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2022 (10) TMI 143 - AT - Service TaxRefund of service tax paid - input services used for the export of goods under Notification No.9/2009-S.T. dated 03rd March, 2009 - delay in filing refund claim - time limitation - HELD THAT:- The notification No.9/2009-S.T. grants the refund on service tax paid on input services used by the exporters - It is seen that the said provision prescribes the time limit of six months “or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit,” from the date of actual payment of service tax by such developer or unit to service provider. It is seen that the notification grants discretion to the Assistant Commissioner to extend the period of limitation. The notification No.9/2009-S.T. gives the discretion to the Assistant Commissioner or Deputy Commissioner to allow refund even when there is a delay. In the present case, it is found that the appellant was confused in so far as they believed that the refund is to be filed on quarterly basis and therefore, they counted the delay on the basis of the last date of the quarter. If the last date of filing the refund is taken as the end of the quarter then the refund claims have been filed in time. There is a reasonable cause and in this circumstances the discretion are in favor of the appellant.
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