TMI Blog2019 (3) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... ver subject to the conditions as mentioned therein including that the claim especially be filed within one year from the end of the month in which actual payment of service tax was made by such SEZ unit or developer of SEZ to the registered service provider or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit. Admittedly the refund claim was filed beyond the time limit as prescribed above. Admittedly there was no former Application seeking condonation of the said delay except the oral submission of appellant before adjudicating authority below about shortage of staff - the said plea of the appellant has duly been dealt with in the Order und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.04.2012 to 30.09.2012 3,12,340/- Relevant facts are as follows that the appellant filed refund of service tax for the respective amount and the respective period in terms of Notification No. 17/2011-ST as amended by Notification No. 40/2012 ST. The said refunds were rejected by both the adjudicating authorities for being filed beyond the time limit of one year from the end of month in which actual payment of service tax was made by the SEZ unit to the registered service provider without any reason for condonation of delay in filing the claim. Being aggrieved, the appellant is before this Tribunal. 2. I have heard Mr. Suresh Malik and Mr. Yogender Singh, Ld. CAs on behalf of the appellant and Mr. K. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order it is submitted that the relevant case law has duly been discussed by the adjudicating authorities. Appeal is accordingly prayed to be dismissed. 5. After hearing both the parties, I observe and hold as follows that Notification No. 40/2012 ST dated 29.06.2012 exempts the services on which service tax is eligible under Section 66b of the said Act received by a unit allocated in Special Economic Zone (SEZ) or developer of SEZ and used for authorised operation from the whole of the service tax education cess and secondary and higher education cess leviable thereupon. The said exemption is amended to have been provided by way of refund of service tax paid specified services received by the SEZ unit or the developer of SEZ and use fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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