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2018 (2) TMI 722 - AT - Service TaxSEZ unit - refund claim - N/N. 9/2009-S.T. dated 3rd March, 2009 - rejection on the ground of time bar - Held that - reliance placed in the case of M/s. Cumins Technologies India Pvt. Ltd. Versus C.C.E. & S.T., Bhopal 2016 (12) TMI 794 - CESTAT NEW DELHI , where it was held that rejection of refund claim on the ground of limitation will not hold good and the application should merit consideration for grant of refund - the matter is required to be adjudged in the light of the above mentioned decision - appeal allowed by way of remand.
Issues:
Refund claim rejection on the ground of time bar for a SEZ Unit under Notification No. 9/2009-S.T. Analysis: The Appellate Tribunal CESTAT, ALLAHABAD, comprising Mrs. Archana Wadhwa, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical), heard the case where the appellant, a SEZ Unit, had filed a Refund Claim under Notification No. 9/2009-S.T. dated 3rd March, 2009, which was rejected due to time constraints. The appellant argued for an extension of time based on sufficient reasons, citing previous Tribunal decisions that emphasized a lenient view for SEZ Units exempted from duty payment and eligible for refund. The appellant's counsel referred to several cases to support this stance. The Tribunal acknowledged the relevance of the cited decisions and concluded that the matter needed to be evaluated in light of those precedents. Consequently, the impugned order was set aside, and the case was remanded to the Original Adjudicating Authority for a fresh decision. It was emphasized that the appellant should be granted an opportunity to present their case effectively during the fresh adjudication process. This judgment highlights the significance of considering SEZ Units' exemption from duty payment and the corresponding refund eligibility when assessing time constraints on refund claims. By setting aside the initial decision and remanding the case for reevaluation, the Tribunal ensures that the appellant has a fair chance to present their arguments and seek a favorable outcome based on the principles established in previous rulings.
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