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TMI Blog2014 (12) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... been rejected on the ground that the respondent is very big and they are well aware of all the provisions of law and they have the latest communication technologies available to them. In my opinion, since the respondents are eligible for refund claim and this was in the initial period of implementation of new procedure for claiming the refund, the observations of learned Commissioner (Appeals) are valid and condonation of delay by him is in accordance with law. - Decided against Revenue. - ST/3098/2012-SM - Final Order No. 20520/2014 - Dated:- 15-4-2014 - Shri B.S.V. Murthy, Member (T) Shri S. Teli, AR, for the Appellant. Shri B. Venugopal, Advocate, for the Respondent. ORDER The brief facts of the case are that M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal before the Commissioner and the learned Commissioner took a view that the delay should have been condoned and he condoned the delay and allowed the refund claims. Hence the appeal. 4. We find that the original adjudicating authority in paragraphs 9 10 had made the following observations for rejecting the refund claim. 9. The first reason put forth by the claimants that they were in a confusion about the provisions relating to service tax exemption available for SEZ units from time to time appears to be not acceptable, because, M/s. DLL being a well-established and renowned firm engaged in the manufacturing and exporting of Bulk Drugs and Drug Intermediates since a long time, cannot make such claims that, they were in con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, the Assistant Commissioner had condoned the delay and in this case he refused to condone the same. Further, he also observed that the original authority had no evidence to show that the respondent could not have made such claims. He had no evidence that they were well aware of all the provisions of law. Observations of lower authority that respondents have latest communication technologies and therefore their contention regarding logistical problems cannot be accepted. 6. I have considered the submissions and find that the order passed by the learned Commissioner does not require any interference. According to clause-2(f) of the Notification No. 9/2009-S.T., dated 3-3-2009 the claim for refund shall be filed, within six months or su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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