https://www.taxtmi.com/highlights?id=13952 Notification No. 09/2009-ST casts an obligation on AC or DC for condoning the delay if the refund claim is not filed within the period of six months - the notification itself was issued in March, 2009 thus a liberal approach for condonation of delay was required - AT en-us Sat, 17 Aug 2013 18:21:33 +0530 Sat, 17 Aug 2013 18:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13952 Notification No. 09/2009-ST casts an obligation on AC or DC for condoning the delay if the refund claim is not filed within the period of six months - the notification itself was issued in March, 2009 thus a liberal approach for condonation of delay was required - AT Highlights Service Tax Sat, 17 Aug 2013 18:21:33 +0530 https://www.taxtmi.com/highlights?id=13952