TMI Blog2014 (8) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... should be decided - Held that:- it is appropriate that the matter should be remanded to original adjudicating authority by us at this stage itself. In our opinion, it is not necessary for the appellant to file separate request for extension of time for filing the refund claim and if the refund claim is being filed late, in the claim itself they can seek extension of time also and this can be consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven though his observations in paragraph 5 and paragraph 6 show that the decision taken was to remand the matter. The paragraphs 5 and 6 of the order are reproduced for ready reference. 5. 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on the submissions made by the appellant and to proceed further based on his findings on time bar. Hence, I am inclined to allow the appeal of the appellant. Accordingly, I pass the following order. ORDER I allow the appeal and set aside the order-in-original No.21/2011 (R) AC dated 28.6.2011 passed by the Assistant Commissioner of Central Excise and Service Tax, Udupi Division, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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