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2016 (10) TMI 281 - CESTAT CHANDIGARH

2016 (10) TMI 281 - CESTAT CHANDIGARH - TMI - Refund claims - period of limitation where refund claim was filed electronically - unutilized cenvat credit on various input services - Notification No. 5/2006-CE (NT) dated 14/3/06 - time barred as the physical copies of the claims were received much later than the prescribed 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 Commi .....

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h Court held that if any documents were called for or omitted to be filed alongwith the original claim the filing of all documents later cannot be considered for reckoning the date for calculating time bar. It is the date of filing of initial claim which is to be considered as relevant date. - We have noted that the appellants have filed the claim for refund as well as 11 supporting documents alongwith the claim electronically. Hence, it cannot be alleged that the appellants submitted only a .....

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f 2015 - Final Order No. 61110/2016 - Dated:- 10-8-2016 - Shri Ashok Jindal, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Sandeep Chilania and Ms Aurica Bhattacharya, Advocates - for the appellant Shri Satyapal, Authorized Representative (DR) - for the Respondent ORDER The appeal is against order dated 27/1/15 passed by Commissioner (Appeals-II), Gurgaon. The appellants are engaged in providing Business Auxiliary Service liable to service tax. They have filed refund claims .....

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relating to merit the Original Authority held the claims as eligible. We find that the refund claims were filed by the appellants electronically through ACES within the prescribed time. However, the physical copy of the claim and supporting documents have been submitted subsequently. The lower Authorities held the claims were barred by time as physical documents were submitted later. It is also recorded that e-filing of refund claims is not mandatory and there is no provision in law equating ele .....

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