2011 (11) TMI 519

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..... hat:- The appellants cannot be penalized and the export benefit cannot be refused for no fault of assessee when the relevant document was handed over to them after considerable delay by the Port Trust authorities - claim should be treated as filed within time and the refund allowed - impugned order is set aside and the matter remanded to the original authority to consider it afresh. - ST/396/2 .....

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..... d such certificate after considerable delay, according to the learned advocate. 3. The authorities below have held that since the complete documentation was submitted on a later point of time beyond the dates specified for submitting the refund application, the claim is time- barred. The view taken by the authorities below does not appear to be the correct view as the appellants cannot be penali .....

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