https://www.taxtmi.com/caselaws?id=254030 Under Notification No. 9/2009-S.T., Clause 2(f) permits a refund claim to be filed within six months, or within such extended period as the Assistant Commissioner or Deputy Commissioner may allow, from the date of actual payment of service tax. Where the claim was filed beyond six months but the delay arose during the initial implementation of the refund procedure and the reasons were found reasonable, condonation of delay was consistent with the notification and the refund remained maintainable. The claim could not be rejected solely as time-barred on those facts. en-us Tue, 15 Apr 2014 00:00:00 +0530 Wed, 10 Dec 2014 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254030 Under Notification No. 9/2009-S.T., Clause 2(f) permits a refund claim to be filed within six months, or within such extended period as the Assistant Commissioner or Deputy Commissioner may allow, from the date of actual payment of service tax. Where the claim was filed beyond six months but the delay arose during the initial implementation of the refund procedure and the reasons were found reasonable, condonation of delay was consistent with the notification and the refund remained maintainable. The claim could not be rejected solely as time-barred on those facts. Case-Laws Service Tax Tue, 15 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254030