2014 (12) TMI 374

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aiming the refund of service tax paid on CHA service utilized during the period from 1-4-2009 to 28-2-2011. The amount of refund involved is Rs. 8,88,958/-. The Notification provides for exemption to goods supplied to SEZ. Exemption is provided by way of refund to the supplier of goods/services. 2. As per the subject Notification, the claim for refund shall be filed, within six months or such extended period as the Assistant Commissioner of Central Excise or the Deputy commissioner of Central Excise, as the case may be, shall permit, from the date of actual payment of service tax by such developer or unit to service provider. Whereas in the instant case, claim was filed belatedly after a period of more than two years. The earliest d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntrol etc., they are well aware of all the provisions of law governing their activities. Apart from the above, I find that, M/s. DLL had obtained approval for authorized services by "Unit Approval Committee" of VSEZ on 26-3-2010 and, it was a proof showing that the claimants were aware of the refund procedure as early as 26-3-2010 itself. 10. Now, coming to the other reason that their Corporate office is located at Hyderabad and the SEZ Unit is located near Visakhapatnam had created logistical problems in obtaining the required documents, it appears that, the same is also not acceptable, because in this age of rapid communication system, they cannot cite logistical problems as the reason for the delay in filing the refund claim. Unl....