2016 (6) TMI 238

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....mmon therefore both the appeals are being disposed of by this order. 2.   The appellant is a company incorporated under the provisions of the Companies Act 1956 and has a Unit located in Synefra SEZ.  The appellant had received banking services in connection with its operation of such SEZ.   In terms of Notification No 9/2009 ST as amended the claim of exemption by way of refund is provided for the taxable services provided in relation to authorized operations in the SEZ and received by the SEZ developer or unit whether or not the said services are  provided inside the SEZ.  The appellant being an SEZ unit sought such exemption by way of refund for the period March 2009 to June 2009 by filing a refund a....

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....mit can be extended at any time before rejecting refund and  as such the reasoning given in the impugned order that since the appellant had not sought any condonation before the stipulated period, and hence the refund claim is time-barred is without any merit and cannot be sustained in law.  He also submitted that Notification No 9/2009 ST does not state that any extension for filing of the refund claim beyond the stipulated period of six months should be made prior to filing of the refund application  when the same could not be filed within the stipulated period of six months.  He further submitted that the appellant requested for condoning the delay in their refund application itself and did not move separate applicati....

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....duce necessary documents which are required for seeking extension and more over it was a discretion of the adjudicating authority to grant extension or not to grant extension depending upon whether the appellant  was able to satisfy the adjudicating authority by providing sufficient documentary evidence in support of his claim. 4.  I  have heard learned counsel for the parties and perused the records.  The only question to be decided in this appeal is whether a separate application is required to be filed along with refund for seeking extension of time for filing the refund application or the ground for extension of stay along with the refund application is sufficient to condone the delay in filing the application.&nb....