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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 ..... ORDER The brief facts of the case are that M/s. Divis Laboratories Limited, is a unit functioning in Special Economic Zone (SEZ), Chippada Village, Annavaram Post, Bheemunipatnam. The assessee, in pursuance of Notification No. 9/2009-S.T., dated 3-3-2009 filed an application on 30-11-2011 (through ACES) claiming the refund of service tax paid on CHA service utilized during the period from 1-4-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice dated 15-12-2011 proposing rejection of claim was issued. 3. Thereafter, the original adjudicating authority and the Assistant Commissioner rejected the refund claims as time-barred, taking a view that he cannot exercise the power to allow the refund claims filed by condoning the delay of more than six months. The respondent filed an appeal before the Commissioner and the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their previous record with various government departments such as Customs, Central Excise, Service Tax, VSEZ, Income tax, Commercial Taxes, Pollution control etc., they are well aware of all the provisions of law governing their activities. Apart from the above, I find that, M/s. DLL had obtained approval for authorized services by "Unit Approval Committee" of VSEZ on 26-3-2010 and, it was a proof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimants is the reason for inordinate delay in filing the refund claim." 5. The learned Commissioner took note of the fact that in a similar case covering the same material period in respect of another claimant, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovider." In this case, the respondents have good reasons for the delay but the same have 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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