9911796707
TMI Blog2012 (6) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... of of payments are being submitted. Therefore, the rejection of claim on this ground is not correct. Condonation of delay - Held that:- Taking note of the fact that the notification itself was issued in March 2009, a liberal approach for condonation of delay was required. Order is set aside and the matter is remanded to original adjudicating authority to consider the refund claim afresh. - ST/496/2010 - A/668/2012-WZB/AHD - Dated:- 9-5-2012 - Mr. B.S.V. Murthy, J. Shri Jigar Shah, Adv.: for Assessee. Shri R. Nagar, A.R.: for the Revenue. Per: Mr.B.S.V. Murthy: The appellant is a SEZ unit and filed a refund claim of the Service Tax paid by them on 03.03.2009 in respect of the services by the unit. The ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led within 6 months from the date of actual payment of Service Tax. He submits that notification itself provides that Assistant Commissioner /Deputy Commissioner can extend the date for filing refund claim beyond 6 months and the appellant had requested that delay may be condoned. It is his submission that in the absence of any specific requirement in notification that there has to be a valid reason for condonation of delay, Assistant Commissioner/Deputy Commissioner was obliged to condone the delay and accept the claim. Further, he submits that no Show Cause Notice was issued to the appellant to make good omissions, if any, before rejection. It was also submitted that the delay occurred because of confirmation of receipt of Service Tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Coming to the limitation, taking note of the fact that the notification itself was issued in March 2009, a liberal approach for condonation of delay was required. Therefore, the action of Assistant Commissioner without giving an opportunity to the appellant to explain the delay in rejecting the refund claim on the ground of delay, cannot be sustained. This is a fit case for condonation of delay having regard to the facts and circumstances. While the appellant have admittedly produced invoices and have got proof of payment, it is appropriate that the matter is remanded to original adjudicating authority to verify the correctness of the amounts claimed, proof of payment and sanction of refund. It is made clear that the delay in filing the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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