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TMI Blog2022 (4) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... before 29.04.2018, though the same is not absolute but qualified being discretionary at the level of refund sectioning authority. However, on examination of the English calendar of the year 2018 in the open Court vis-a-vis Annexure-I, it could be noticed that 28th 29th April, 2018 were weekends and 30.04.2018 was a Government holiday on account of Buddha Purnima. This being the facts on record, learned Commissioner (Appeals) order rejecting the refund solely on the ground that it is hit by the period of limitation is unsustainable and the same is required to be set aside. Refund sanctioned alongwith applicable interest - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 86272 of 2019 - A/85332/2022 - Dated:- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Learned Counsel for the Appellant Mr. Mohit Raval, with reference to judicial decisions that has been made part of the written submission, argued mainly on three points. They are: (i) Clause 3(iii)(e) of the said notification has not provided absolute prohibition for filing such an refund application beyond 1 year but made it discretionary for the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise to extent the period as he feels proper in permitting filing of such refund application. (ii) Clause 2 Section 10 of the General Clause Act, 1897, applicable to all Central Acts except those are governed by the Indian Limitation Act 1877, makes it abundantly clear that any Act of Proceeding directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been filed before 30.04.2018 (wrongly typed as 30.06.2018 in the Order-in-Appeal) means the limitation ends at least a day before i.e. on 29.04.2018, for which 30.04.2018 being a holiday would have no effect so as to apply the provisions contained in Section 10 of the General Clauses Act. He further argued that overriding effect of SEZ unit cannot delimit the stipulations contained in Notification No. 12/2013-ST that enable SEZ unit to seek exemption of service tax by way of refund. 6. I have heard the submissions at length and perused the case record, decided case laws and written notes submitted by the parties. Without pondering much into the legality of those 3 points urged by the learned Counsel for the Appellant, it would be jus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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