2010 (11) TMI 78

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i, Counsel, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order]. - Heard both sides. 2. The appellants have been denied refund of excess service tax claimed to have been paid by them for the period April 2008 to March 2009. They filed the refund claim on9-7-2009. As such, the refund claim for the months of April 2008, May 2008 and June 2008 are clearly time-barred. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ys for a second chance to be given to the appellants to prove before the original authority that they have not passed on the extra tax burden to anyone else. 4. Considering the submissions from both sides, I am of the view that the appellants need to be given a second chance to produce copy of the relevant balance sheet along with the Chartered Accountant's certificate to prove before the ....