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TMI Blog2020 (9) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... ules if limitation is provided. This enabling provision would be applicable only in circumstances where no other officer has been specifically conferred with the power to condone the delay in filing an application for refund. Section 13 speaks of refund being permitted ' in such manner and subject to such conditions as has been prescribed '. The prescription as found in Rule 47 specifically empowers the Assessing Officer to condone the delay in filing the statement (application) or other documents referred to in clauses (i) to (iv). When a clear prescription has been made as per the statutory provision, Section 20A has no application and in such circumstances, the Deputy Commissioner cannot usurp the powers of the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t produced as provided under Rule 47. The first appellate authority agreed with the Assessing Officer on the aspect of power to condone delay and also affirmed the order of the Assessing Officer with respect to the deficiency in and the lack of proper documents. The Tribunal rejected the appeals filed by the assessee on the ground that only the Deputy Commissioner has the power to condone such delay. 3. Sri.Rajesh Nambiar, learned Counsel for the assessee submits that the prescription under Rule 47 specifically confers power on the Assessing Officer to condone delay. In such circumstances, there is no requirement to approach the Deputy Commissioner. It is also pointed out that the Assessing Officer as also the Tribunal failed to verif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery dealer who claims a refund under section 13 shall submit an application in Form No.21C to the assessing authority concerned not later than one year from the date on which the goods have been exported. Along with the application the dealer shall also submit the following- (i) a copy of the Exporter's copy or Export Promotion copy of the shipping Bill, Air way Bill or similar document evidencing export of the goods, duly certified by the Customs authorities; (ii) a certificate from the Bank to prove receipt of payment from the foreign buyer. (iii) Declarations in form No.21J from the dealer who collected the tax in respect of which refund is claimed except where such refund in respect of input tax in relation to goods held as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication and, hence, necessarily as per the rules the assessing authority has to consider the aspect of condonation of delay. 8. Section 20A has been brought in by an amendment made to the KVAT Act with effect from 01.04.2008. Section 20A is an enabling provision, where the Deputy Commissioner has been conferred with the power to condone the delay in applications for refund under the Act and the Rules if limitation is provided. This enabling provision would be applicable only in circumstances where no other officer has been specifically conferred with the power to condone the delay in filing an application for refund. Section 13 speaks of refund being permitted ' in such manner and subject to such conditions as has been prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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