Court allows exemption application, condones delay in refiling appeal, and restores service tax refund claim appeal.

The High Court allowed the exemption application subject to all just exceptions and disposed of the matter. The Court condoned the delay in refiling the appeal based on the reasons stated in the application and disposed of the matter. The appeal by Alar Impex Pvt. Ltd. against a CESTAT order rejecting their service tax refund claim was allowed. The Court set aside the CESTAT order and restored the appeal for a fresh decision, emphasizing the need to determine if the services were liable to service tax before considering the limitation aspect.

---

---

Issues:
1. Exemption application
2. Condonation of delay in refiling the appeal
3. Appeal against CESTAT order on service tax refund

Exemption Application:
The High Court allowed the exemption application subject to all just exceptions and disposed of the matter.

Condonation of Delay in Refiling the Appeal:
The Court condoned the delay in refiling the appeal based on the reasons stated in the application and disposed of the matter.

Appeal Against CESTAT Order on Service Tax Refund:
The appeal by Alar Impex Pvt. Ltd. was directed against a CESTAT order that rejected the appellant's claim for a refund of service tax as barred by limitation. The Court referred to a previous order in a related case where it was held that the question of refund application processing arises only if the services rendered were liable to service tax. The Court set aside the CESTAT order and restored the appeal to the file of CESTAT for a fresh decision in accordance with law, emphasizing that the CESTAT must first determine if the services were amenable to service tax before considering the limitation aspect.

---