https://www.taxtmi.com/caselaws?id=236198 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. en-us Thu, 17 Jan 2013 00:00:00 +0530 Wed, 16 Jul 2014 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236198 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. Case-Laws Service Tax Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236198