9911796707
TMI Blog2016 (12) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... the period from January, 2011 to March, 2011 and April, 2011 to June, 2011 - compliance with the notification - Held that: - It has to be noted that in the Show Cause Notice there is no allegation raised that the refund claims are filed beyond time limit. Be that as it may, the original authority has given a clear cut finding in para 11 of Order-in-Original dated 28.02.2012 that the refund claims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellants are registered for providing services and is registered with the department. They filed refund applications of service tax amounts which have been paid on specified services received by them under the Notification No. 17/2011-ST, dated 01.03.2001 pertaining to the period from January, 2011 to March, 2011 and April, 2011 to June, 2011. Show Cause Notice was issued to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 and February, 2011. In the said order there was an observation by the original authority that the Commissioner (Appeals) having already held that the refund claim for the months January, 2011 and February, 2011 is not eligible for refund the same is rejected. The present appeal is against the rejection of refund in respect of January, 2011 and February, 2011 only. 4. On behalf of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 and therefore 6 months time prescribed in Notification No. 9/2009 not applicable to them. The Ld. Counsel also contended that the adjudicating authority had given a finding that the refund claims are filed within the time limit. This being so the Commissioner(Appeals) ought not have discussed the issue of time bar and disturbed the finding. Moreover doing so, the Commissioner(Appeals) has trave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-Original dated 28.02.2012 that the refund claims are filed within the time limit. This being so, the observation of Commissioner(Appeals) that refund claim is filed beyond the time limit is definitely unwarranted and unjustified. In view thereof, I find merits in the arguments raised by the appellants. The rejection of refund claim on time bar is unjustifiable. The appellant is eligible for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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