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TMI Blog2018 (3) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorities is 14 96 days from the date of payment of Service Tax - all these refund claims after 1.3.2011 on this date N/N. 17/2011-ST came into existence and superseded N/N. 9/2009-ST. - all these claims are within time limit and the matter has to be remitted back to he Adjudicating Authority to decide the case afresh - appeal allowed by way of remand. - ST/10413/2014, ST/11181/2014, ST/111 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been basically rejected on the ground that they were filed beyond the period of limitation as also on the ground that they were not required for authorized operations. 4. As per Notification No 9/2009-ST dt 3.3.2009 an assessee situated in SEZ area is eligible to avail the services provided to them by claiming of exemption or by claiming refund to the Service Tax paid by the service providers i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (27)STR.20 (Tri Del) specifically held that the refund claims whether they are filed in time or not is to be decided upon as per time limit mentioned in Notification No 17/2011, in respect of cases are pending on the date of adjudication. 6. I notice from the records that the delay in fling refund claims before the authorities is 14 96 days from the date of payment of Service Tax. I find strong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power, he is expected to exercise it unless there is a reason for not exercising such power. No reason has been recorded in the impugned order. In the facts and circumstances of the case, I consider that this a case where he should have considered the claim as per the proviso of Notification No. 17/2011-S.T, dated 1-3-2011 which was in force on the date when he issued the order. I hold that the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rejection of the refund claims for dismissal on limitation, need to be remitted to Adjudicating Authority to reconsider the issue on merits, as Tribunal is holding time limit as per Notification No. 17/2011-ST will apply; as regards the refund claim which has been sanctioned but remitted back to the Adjudicating Authority by the First Appellate Authority , the Adjudicating Authority has to only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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