Refund limitation under Notification No. 09/2009-ST requires liberal condonation and fresh verification of supporting records.

A refund claim under Notification No. 09/2009-ST filed beyond six months was held not to be rejected mechanically as time-barred where the notification permits extension of time by the Assistant Commissioner or Deputy Commissioner. CESTAT applied a liberal approach to delay in a case arising soon after the notification and held that condonation should be considered rather than outright rejection. It also noted the assessee's readiness to produce invoices and other supporting records, so the matter was remanded for fresh verification of documentary evidence after giving proper opportunity and following natural justice.

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Issues: Whether the refund claim filed beyond six months under Notification No. 09/2009-ST could be rejected as time-barred, and whether the matter required remand for verification of supporting documents.

Analysis: Clause 2(f) of Notification No. 09/2009-ST permits filing of the refund claim within six months or such extended period as the Assistant Commissioner or Deputy Commissioner may allow. The Tribunal followed its earlier view that, in a case arising soon after the notification, a liberal approach to delay was warranted and the authority ought to consider condonation rather than reject the claim outright. The Tribunal also noted that the assessee stated it was ready to produce the required invoices and other evidence, and held that the matter should be examined afresh with proper opportunity.

Conclusion: The rejection of the refund claim on limitation was set aside, the delay was to be condoned, and the matter was remanded to the adjudicating authority to re-examine the documentary evidence after following natural justice.

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