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TMI Blog2021 (6) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturing and exporting wind mill parts falling under Chapter Heading No.8503 of CETA, 1985. Appellant filed refund claim of service tax of Rs. 43,65,479/- in terms of Notification No.12/2013- ST dt. 01/07/2013 in respect of service tax paid on 'Management or Business Consultant Service, Rent-a-Cab scheme operator service and Transportation of Goods by Road Service' during the period from July 2017 to September 2017. The said refund claim was filed on 29/05/2018. Thereafter the Department issued a show-cause notice dt. 23/07/2018 proposing to reject the refund claim on the ground that with the introduction of CGST Act, 2017, Chapter V of the Finance Act, 1994 has been omitted by virtue of Section 173 of the CGST Act and consequently the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that their plant was closed for almost 32 months from October, 2015 onwards due to adverse business conditions; that concerned employees have left the appellant company; that the files relating to invoices were inadvertently misplaced; that when clearing the old files, they found the same; that the delay is due to genuine reasons and not intentional in filing the refund claim. But all these reasons have not been considered by the Assistant Commissioner. He further submitted that as per the Notification No.12/2013-ST dt. 01/07/2013, the Assistant Commissioner is having discretionary powers to extend the time frame for filing of the refund claim. He further submitted that the substantial benefit of refund should not be denied particularl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case there is a delay in filing the refund claim and not the delay in filing the appeal before the Commissioner(Appeals). learned counsel also relied upon the decision of the Tribunal, Hyderabad Bench in the case of WS Industries (India) Ltd. Vs. CC&CT [2019(12) TMI 1091 - CESTAT Hyderabad] wherein under identical circumstances, the Tribunal has condoned the delay in filing the refund claim. 5. On the other hand, the learned AR supported the impugned order as well as the order of the lower authority. He asserts that the refund claim must be filed within the time limit prescribed in the exemption Notification. If there is any delay, there must be sufficient grounds for doing so but the appellant had not produced sufficient grounds an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund for seeking extension of time for filing the refund application or the ground for extension of stay along with the refund application is sufficient to condone the delay in filing the application. The appellant has relied upon the decision of this Tribunal cited supra wherein it has been held that no separate application for extension of time for filing refund application is required and the prayer for extension of time can be made in the refund application itself. The appellant has also produced an order passed by Commissioner (Appeals) in their own case in Appeal No. 291/2012, dated 12-7-2012 wherein the learned Commissioner (Appeals) allowed the appeal and set aside the order passed by the Assistant Commissioner rejecting the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the decisions relied upon by both sides. I find that in similar cases with respect to Exemption Notification No. [17/2011] available to SEZ developers, this Bench had taken a liberal view and condoned the delay as was available under the Exemption Notification. The decisions relied upon by the Learned AR pertain to claim of refund under Section 11B of the Central Excise Act and Section 27 of the Customs Act read with Notification No. 102/2007 (SAD refund) which do not provide for any condonation of delay. In respect of such refund claims, the statutory time limit has to be adhered to and once the refund claim is hit by limitation, no refund claim could be sanctioned. 8. In this factual matrix, considering the situation of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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