TMI Blog2018 (10) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... situation prevalent at ground level, such clause 3(a) specifically grants powers to the Asst. Commissioner or the Dy. Commissioner of the Central Excise as the case may be condoning the delay of such extended period. There is no limit laid down in the said clause during the relevant period. In the case in hand, the adjudicating authority should have exercised this power granted to him for condoning the delay by appreciating the factual matrix in a broader perspective, wherein the delay has been sought to be explained. The adjudication order for rejection of refund claims of ₹ 13,75,625/- needs reconsideration by the adjudicating authority looking at the circumstances at which appellant had to file the refund claims belatedly - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the refund of service tax paid on Rent-a-Cab services is not due as the same is not specified in the list of services required for authorized operations as approved by approval committee. On the scrutiny of the details of refund claim filed at 198 199, it is noticed that the refund claim is filed on 26.06.2014 for the period May/June 2013 and is in respect of Rent-a-Cab services. It is noticed that the list of services which were approved by the Ministry of Commerce and Industry, by Letter No. 2(6)/APSEZ/2010-1 dated 29.04.2010, indicates at Sl.No.18 the services rendered by Rent-a-Cab operator. Since the said services are approved for authorized operations, I find that impugned Order-in-Appeal No.VIZ-EXCUS-002-APP-101-102-17-18 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay in collection of documents. 8. Learned departmental representative reiterates the findings of the lower authorities and submits that the delay wherever was within condonable period was condoned. 9. On careful consideration of the submissions made, I find that the adjudicating authority has condoned the delay of three months in few refund applications which were filed by the appellant herein but has not condoned the delay in respect of other applications. The said order of the adjudicating authority not condoning delay in few applications, in my view needs reconsideration as the procedure mentioned in the Notification No.40/2012- ST dated 20.06.2012 for sanctioning of the refund claims based on this exemption notification, specifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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