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2016 (11) TMI 588 - CESTAT BANGALORE

2016 (11) TMI 588 - CESTAT BANGALORE - TMI - Rejection of Refund claim - time bar - SEZ unit - banking and other financial services - limitation of time to file the refund claim of service tax under Notification No.09/2009-ST dated 3.3.2009 - Held that: - 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, the competent Officer (here Assistant .....

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efund 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 Commissioner (A) whereby he has allowed the assessee s appeal and setting aside the Order-in-Original. Aggrieved b .....

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rch 2010 along with relevant documents on 15.2.2011 under Notification No.9/2009-ST dated 3.3.2009. They had also requested to condone the delay in filing refund claim on the ground that supporting documents were not available with them for filing the claim within the time limit. The original authority vide Order-in-Original No.20/2011(R) AC dated 28.6.2011 had rejected the refund claim as time barred by taking recourse to para 2(f) of Notification No.9/2009-ST dated 3.3.2009. Aggrieved by the O .....

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aim 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. Agg .....

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six months of payment of the service tax by the developer or a unit of SEZ and in the present case, the refund claim was filed beyond the prescribed period under the said Notification and therefore, the same was rightly rejected. 5. On the other hand, the learned counsel for the respondent defended the impugned order. 6. I have gone through the impugned order and it is necessary to reproduce the observations of the learned Commissioner (A) in para 4 and 5, which are reproduced herein below: 4. I .....

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