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TMI Blog2013 (8) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2009 thus a liberal approach for condonation of delay was required - relying upon Woco Motherson Advanced Rubber Technologies Ltd. Versus CCE (2012 (6) TMI 244 - CESTAT, AHMEDABAD) – condonation allowed. Production of invoices - the appellant have admittedly produced invoices and have got proof of payment –matter remanded back – appeal decided in the favour of assessee. - ST/466/2011 - A/10175/WZB/AHD/2013 - Dated:- 17-1-2013 - M V Ravindran, J. For the Appellant : Shri S R Dixit, Adv. For the Respondent : Shri K N Joshi, AR Per: M V Ravindran: 1. This appeal is directed against the Order in Appeal No.COMMR(A)/249/VDR-II/2011 dated 29.6.2011. 2. The relevant facts on the case, in brief, are that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that the said refund claims were filed after six months from the date of service tax payment. The appellant is before the Tribunal on rejection of refund claim being time barred as well as non-production of documentary evidence before the lower authority. 4. The ld. Counsel appearing on behalf of the appellant submits that the lower authority had rejected the refund claim only on the ground that the appellant has made payment to the service provider and filed the claim beyond six months as contemplated in Notification No. 09/2009-ST dated 03.03.2009. He would take me through the specific clause of the Notification and submit that the said clause, in fact, casts an obligation on the Assistant Commissioner or the Deputy Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onths and if a request is made for condoning the delay. I find from the said provision that the lower authorities are required to consider the refund claim even if it is filed beyond the period of six months from the date of payment of service tax to the service provider. I find that this Bench in the case of WOCO Motherson Advanced Rubber Tech. Ltd. (supra) had specifically dealt with the same provision, in an identical situation, and held as under: 5. 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 the Assistant Commissioner without giving an opportunity to the appellant to explain the delay i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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