TMI Blog2017 (9) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... llant online, therefore, the appellant filed physically refund claim although after one year - The date of filing of the refund claims online should be taken into consideration to determine whether a particular refund claim has been filed within the time as specified in the N/N. 5/2006-CE (NT) dated 14.03.2006, therefore, the refund claim cannot be denied to the appellant. Denial of refund on p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tput service. 2. The brief facts of the case are that the appellant filed refund claim online within time but physically the refund claim was filed after one year of the date of export for refund of the cenvat credit availed on parking charges paid by them during the period 2010-2012. The Revenue is of the view that the refund claim was physically filed beyond the period of one year, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been received. On the last date of hearing, the appellant was given the last chance to appear before this Tribunal but today, the appellant failed to appear before this Tribunal. Therefore, the appeal is taken up for final disposal. 4. The Ld. AR reiterated the finding in the impugned order and submits that physically refund claim has not been filed within one year. The authorities below has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be said that the appellant has not filed refund claim in time. The date of filing of the refund claims online should be taken into consideration to determine whether a particular refund claim has been filed within the time as specified in the Notification No. 5/2006-CE (NT) dated 14.03.2006, therefore, the refund claim cannot be denied to the appellant. I hold that the refund claim filed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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