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2022 (12) TMI 311 - HC - Service TaxCondonation of inordinate delay - sufficient cause has been shown by the appellant for condonation of inordinate delay or not - HELD THAT:- It is not clear as to whether the appellant had placed the order passed by the Assistant Commissioner, Bidhannagar CGST & CX Division dated 10th April, 2019 accepting the classification as adopted by the appellant in respect of the specified services. In the order passed by the learned Tribunal dated 4th February, 2021, there is no indication as regards the submission, which were made by the appellant. Though we do not fully approve of the conduct of the appellant in not pursuing the matter in a time bound manner, considering the fact that the present claim for refund is for the subsequent period, i.e., from October, 2008 to December, 2008, we are of the view that this aspect of the matter can be taken note of by the learned Tribunal while considering the application for condonation of delay - taking note of the peculiar facts and circumstances, we are inclined to interfere with the order passed by the learned Tribunal. Appeal allowed.
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