https://www.taxtmi.com/caselaws?id=390208 Where a refund notification expressly empowers the competent authority to extend the filing period, delay in presenting a refund claim may be condoned on sufficient cause being shown, unlike refund claims governed by provisions that contain no such extension mechanism. On the facts, the delay in an SEZ developer's refund claim was accepted as condonable in view of the difficulties faced during the relevant period, and refund was directed to be granted to the extent otherwise admissible on merits. The ruling distinguishes refund limitations under Section 11B of the Central Excise Act, 1944 and Section 27 of the Customs Act, 1962, which do not provide a similar condonation power. en-us Tue, 03 Dec 2019 00:00:00 +0530 Thu, 07 Nov 2024 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390208 Where a refund notification expressly empowers the competent authority to extend the filing period, delay in presenting a refund claim may be condoned on sufficient cause being shown, unlike refund claims governed by provisions that contain no such extension mechanism. On the facts, the delay in an SEZ developer's refund claim was accepted as condonable in view of the difficulties faced during the relevant period, and refund was directed to be granted to the extent otherwise admissible on merits. The ruling distinguishes refund limitations under Section 11B of the Central Excise Act, 1944 and Section 27 of the Customs Act, 1962, which do not provide a similar condonation power. Case-Laws Service Tax Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390208