https://www.taxtmi.com/caselaws?id=268849 A refund claim for service tax relating to services used in an SEZ was rejected as time-barred under Notification No. 17/2011-ST. Clause 3(e) was noted to empower the adjudicating authority to condone delay or extend the filing period on sufficient justification, and that power was to be applied purposively to advance the object of making SEZ services tax free. The matter was therefore required to be reconsidered after giving due opportunity, applying natural justice, and addressing clause 3(e) in its proper perspective. en-us Fri, 18 Jul 2014 00:00:00 +0530 Wed, 13 Jan 2016 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268849 A refund claim for service tax relating to services used in an SEZ was rejected as time-barred under Notification No. 17/2011-ST. Clause 3(e) was noted to empower the adjudicating authority to condone delay or extend the filing period on sufficient justification, and that power was to be applied purposively to advance the object of making SEZ services tax free. The matter was therefore required to be reconsidered after giving due opportunity, applying natural justice, and addressing clause 3(e) in its proper perspective. Case-Laws Service Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268849