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TMI Blog2016 (12) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (A) directed to decide the appeal on merit after affording an opportunity of hearing to the appellant - delay condoned - appeal restored - decided in favor of appellant. - ST/20457/2015-SM - Final Order No. 21160/2016 - Dated:- 16-11-2016 - Shri S.S Garg, Judicial Member Mr. JATIN CHRISTOPHER, CA - For the Appellant Shri Pakshirajan, AR - For the Respondent ORDER The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable services received by a SEZ unit from Service Tax and the exemption is provided by way of refund tot he SEZ unit. According, as per Rule 5 of the CENVAT Credit Rules, assessee filed refund claim for ₹ 11,51,507/- of service tax paid on services consumed and used for authorised operations in SEZ for the period January 2013 to March 2013. Thereafter, the Assistant Commissioner vide Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the delay in filing the appeal is not condonable. Aggrieved by the said order, the appellant is before this Tribunal. 3. I have heard both the parties and perused the records. 4. Learned CA for the appellant submitted that the impugned order is not sustainable in law and the learned Commissioner (A) has wrongly rejected the appeal merely on the ground of delay and has wrongly refused to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verruled the judgment of the Tribunal, Bangalore and condoned the delay in filing the appeal. The reason for delay in this case was that the recipient of the order in one department had not been communicated to the legal department of the company. However, the Hon ble Karnataka High Court allowed the appeal on the ground that appeal is a substantive right and narrow view should not be taken to dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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