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2016 (12) TMI 1184 - CESTAT BANGALORE

2016 (12) TMI 1184 - CESTAT BANGALORE - TMI - Condonation of delay of 10 days in filing appeal - delay due to their authorised signatory, on continuous tour - Held that: - by taking a liberal approach, and considering that the delay in filing the appeal before learned Commissioner (A) was not intentional and deliberate - delay condoned. - ST/20207/2015-SM - Final Order No. 21148/2016 - Dated:- 16-11-2016 - Shri S.S Garg, Judicial Member Smt. Lalitha Rameswaran, CA Abarna & Ananthan - For the .....

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ovisions of Software Technology Park of India. As per Rule 5 of the CENVAT Credit Rules, assessee can claim refund of unutilised CENVAT credit subject to certain safeguards, conditions and limitations. Appellant filed a refund claim in respect of CENVAT credit availed by them along with all the required documents. Thereafter a show-cause notice dated 30.6.2011 was served on the appellant proposing to reject the refund claim on the ground of lack of nexus with that of output services. Thereafter, .....

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h was within the condonable limit by the learned Commissioner (A). The Commissioner (A) vide his order dated 11.11.2014 dismissed the appeal by holding that the delay in filing the appeal is not condonable. Aggrieved by the said order, the appellant is before this Tribunal. 3. I have heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law and the learned Commissioner (A) has wrongly rejected the appeal merel .....

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