2015 (12) TMI 153

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..... ospective. In the case in hand, since the issue is of refund of the service tax paid and services received in SEZ area, the said powers which are given to the adjudicating authority should be exercised to achieve stated goals of Govt. of India i.e., to make services to SEZ tax free. - in the peculiar facts of this case to the extent the appeal is filed of rejection of refund claim of ₹ 85,23 .....

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..... ded under Notification No. 17/2011-ST dtd 1.3.2011. Both the lower authorities have rejected part of the refund claim on this ground. On perusal of the clause 3(e) of the said Notification, I find that Asstt. Commissioner of Central Excise case has got the power to condone or extend the period for filing the refund claim, under the said Notification, if proper justification is shown. In my view, s .....

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