TMI Blog2022 (10) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ification grants discretion to the Assistant Commissioner to extend the period of limitation. The notification No.9/2009-S.T. gives the discretion to the Assistant Commissioner or Deputy Commissioner to allow refund even when there is a delay. In the present case, it is found that the appellant was confused in so far as they believed that the refund is to be filed on quarterly basis and therefore, they counted the delay on the basis of the last date of the quarter. If the last date of filing the refund is taken as the end of the quarter then the refund claims have been filed in time. There is a reasonable cause and in this circumstances the discretion are in favor of the appellant. - Service Tax Appeal No.470-472 of 2012 - Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09-S.T. dated 03rd March, 2009. He pointed out that they were under the impression that the refund claim has to be filed on quarterly basis like in case of notification No. 41/2007-S.T. Learned counsel relied on the decision of tribunal in the case of PRODAIR AIR PRODUCTS INDIA PVT. LTD.- 2017 (47) S.T.R. 76 (Tri.-Mumbai) and in the case of DISHMAN PHARMA. CHEMICALS LTD. 2011 (21) S.T.R. 246 (Tri.-Ahmd.) to assert that the period should be counted from the end of the quarter for which the refund has been claimed. 03. Learned AR relied on the impugned order. He relied on the decision of tribunal in the case of LOUIS DREFUS COMMODITIES INDIA P LTD.- 2019 (29) GSTL 472 (Tri-Del) and in the case of TRANASIA BIO-MEDICALS LTD.- 2021 (376) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of limitation. The case law relied on by the revenue deals with the situation where the officer does not have any discretion in extending period of limitation for grant of refund and, therefore, the said case laws are distinguished. 4.1 The case law relied by the learned counsel is in situation where the notification specifically requires filing of refund claims on quarterly basis. On that count the case law relied by learned counsel is also not applicable to the present case and is found to be distinguished. However, I find that the notification No.9/2009-S.T. gives the discretion to the Assistant Commissioner or Deputy Commissioner to allow refund even when there is a delay. In the present case, I find that the appellant was confus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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