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TMI Blog2019 (2) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... Subba Rao. 1. This appeal has been filed against Order-in-Appeal No. VIZ-EXCUS-002- APP-138-17-18 dated 28.02.2018. 2. The facts of the case in brief are that the appellant herein imports of raw sugar from Brazil and after reprocessing exports it to other countries. They operate as an SEZ unit in Kakinada. The appellant filed a refund claim in Notification No. 12/2013-ST before the Asst. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred an appeal before the first appellate authority who upheld the Order-in-Original and rejected the appeal. Hence, this appeal. 3. Learned counsel for the appellant submits that there was small delay in filing the refund claim with respect to the invoices amounting to Rs. 3,91,649/- as they had to obtain necessary certificates from the bankers. She draws the attention of the Bench to the Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that rejection of refund on this ground was beyond the scope of the show cause notice which was issued. The show cause notice nowhere sought to reject this amount and therefore such rejection needs to be set aside on this ground alone. She would further submit that in his letter dated 16.12.2012, the Development Commissioner has included the cleaning activity service in the list of approved ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of rejection of refund of Rs. 3,91,649/-, he draws the attention of the bench to the Order-in-Original in which the Asst. Commissioner had recorded that he had not found sufficient reason to not condone the delay. 5. I have considered the arguments on both sides and perused the records. The bulk of the demand pertains to rejection of invoices meant for waste disposal services availed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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