TMI Blog2016 (11) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... ded. There is no provision to have two separate proceedings in such cases viz., first to decide on delay/request for condonation and then on the refund claim per se. Both can be taken together and decided. This is done in various such situations in cases where delayed appeals etc., are taken up for decision. Rejection of refund claim justified - appeal dismissed - decided against appellant. - ST/2683/2012-SM - Final Order No. 21128 / 2016 - Dated:- 10-11-2016 - Shri S. S. Garg, Judicial Member Shri Mohd. Yousuf, AR For the Appellant Shri R. Muralidharan, Advocate For the Respondent ORDER Per S. S. Garg The present appeal is filed by the Revenue against the impugned order dated 13.7.2012 passed by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the new refund scheme, compilation and submission of voluminous documents along with the refund claim was beyond their control and is a genuine reason for delay in filing the refund claim. Further, the assessee in support of his submission relied on the decision of the Hon ble Supreme Court in the case of Improvement Trust Ludhiana vs. Ujara Singh and Ors reported in 2010-TIOL-46-SC-LMT and also on the Tribunal s decision in the case of Rallis India Ltd.: 2006 (202) E.L.T. 845. Thereafter the learned Commissioner (A) allowed the appeal of the assessee and set aside the Order-in-Original. Aggrieved by the said order, the Department has filed the present appeal. 3. I have heard the learned AR and the counsel for the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax paid during the period from April 2010 to March 2010 on 15.2.2011, after the expiry of six months. The Adjudicating Authority rejected the refund on the ground of time bar as the same was not filed within six months. The appellant s contention is that they have sought for condonation of delay with reasons and the Assistant Commissioner is empowered to permit such further period for filing refund claim. I find that the adjudicating authority held that the condonation of delay cannot be part of the refund claim itself. The claimant should first file a request for extended period of time to file the claim beyond six months and on obtaining such permission only refund claim beyond six months can be filed. I find such contention very far f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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