9911796707
TMI Blog2016 (11) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for such code number along with the application for refund claim. It is entirely the fault of the Department in not allotting the code within the period of 7 days as is mandatorily required - this cannot be held as a reason against the appellant in rejection the refund claim - refund allowed - appeal allowed - decided in favor of appellant. - ST/955/2010 - Final Order No. ST/A/56038/2016 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification, there appears to be no dispute. 2. Heard both the sides and perused the appeal records. The submission of the appellant is that as required under the Notification No. 41/2007-S.T., they have filed the application in proper form for allotment of the service tax code number; however, the said code number was not allotted to them within the mandatory period of 7 days from the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Department in not allotting the code within the period of 7 days as is mandatorily required. We are of the view that this cannot be held as a reason against the appellant in rejection the refund claim. The refund claims are required to be passed and paid if they are otherwise satisfying the conditions prescribed under the said notification. We order accordingly. 4. The appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
