2016 (10) TMI 281

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..... time limit - Held that:- it is found that the findings of the lower Authorities are contrary to the Board instruction as well as trade notice issued by the Jurisdictional Commissioner. The Tribunal had occasion to examine similar issue in NSC Pearson India Pvt. Ltd. vs. CC, CE & ST, Noida [2015 (3) TMI 439 - CESTAT NEW DELHI], Transcend MT. Services Pvt. Ltd. vs. CST [2015 (3) TMI 599 - CESTAT NE .....

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..... supporting document alongwith the claim. They later submitted in physical form all these documents with Jurisdictional officer. Therefore, we find no merit in the findings of the lower Authorities regarding time bar of the claim. Accordingly, we set aside the impugned order and direct the Original Authority to process the claim for sanction considering the date of electronic filing as the relevant .....

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..... claims are time barred as the physical copies of the claims were received much later than the prescribed time limit. 2. Heard both the sides and examined the appeal records. We find the refund claims filed by the appellants were rejected only on the ground of time bar even though on all issues relating to merit the Original Authority held the claims as eligible. We find that the refund claims w .....

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..... e paper work. We find that the findings of the lower Authorities are contrary to the Board instruction as well as trade notice issued by the Jurisdictional Commissioner. The Tribunal had occasion to examine similar issue in NSC Pearson India Pvt. Ltd. vs. CC, CE ST, Noida reported in 2014 (313) E.L,T. 639 (Tri. - Del.), Transcend MT. Services Pvt. Ltd. vs. CST reported in 2015 TIOL 448 CEST .....

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..... porting document alongwith the claim. They later submitted in physical form all these documents with Jurisdictional officer. In such situation, we find no merit in the findings of the lower Authorities regarding time bar of the claim. Accordingly, we set aside the impugned order and direct the Original Authority to process the claim for sanction considering the date of electronic filing as the rel .....

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