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TMI Blog2018 (6) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner or the Deputy Commissioner discretion is beyond one year if he has reasons to do so. In this case the appellant could not put forth in satisfactory reasons for filing the refund claim after more than one year of delay - there is no reason for the refund claim to be filed so late. Appeal dismissed - decided against appellant. - Appeal No. ST/30849/2017 - Final Order No. A/30638/2018 - Dated:- 18-6-2018 - Hon ble Mr. P. Venkata Subba Rao, Member (Technical) None for the Appellant Shri Dass Thavanam, Superintendent (AR) for the Respondent ORDER [ Order Per : P. Venkata Subba Rao ] This appeal was filed by the appellant against Order-in- Appeal No. VIZ-EXCUS-002-APP-001-17-18 dated 10.04.2017 upholding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be filed within one year from the end of month in which Service Tax was made by such SEZ developer or unit to the registered service provider or such extended period as the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, shall permit. In the present case, the SEZ unit has neither filed the impugned claims within stipulated period nor applied for extension of time duly giving the reasons necessitating such extension and they have also failed to produce the approved list under Notification No. 17/2011-ST dated 01.03.2011 from the concerned SEZ. Hence, the case laws referred by them are not applicable to the present issue, as in the instant case which pertain to refund of service tax, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scretion in condoning the delay and should have allowed the appeal. The appellant further argued that they stand to gain nothing by intentionally delaying the claim and the lower authority was not justified in rejecting the refund claim without exercising his discretion to condone the delay. They prayed that the refund claim may be allowed by setting aside the Order-in-Appeal. 5. The Learned Departmental Representative on the other hand reiterated the arguments made in the Order-in-Original and the Order-in-Appeal and vehemently opposed the appeal. It is his submission that any exemption notification is an exception to the rule and should be strictly construed. In this case, the refund claim was filed belatedly and the only argument put ..... X X X X Extracts X X X X X X X X Extracts X X X X
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