2016 (10) TMI 281

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...., Advocates - for the appellant Shri Satyapal, Authorized Representative (DR) - for the Respondent ORDER The appeal is against order dated 27/1/15 passed by Commissioner (Appeals-II), Gurgaon. The appellants are engaged in providing Business Auxiliary Service liable to service tax. They have filed refund claims under Notification No. 5/2006-CE (NT) dated 14/3/06 for the unutilized cenvat credi....

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....er. It is also recorded that e-filing of refund claims is not mandatory and there is no provision in law equating electronic filing with physical filing. We find that in the trade notice dated 17/9/09 issued by the Commissioner of Service Tax, New Delhi as well as Circular dated 28/9/11 issued by the Board it is clearly mentioned that refund can be filed electronically and in fact the assessees we....

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....that if any documents were called for or omitted to be filed alongwith the original claim the filing of all documents later cannot be considered for reckoning the date for calculating time bar. It is the date of filing of initial claim which is to be considered as relevant date. We also note that the appellants have filed the claim for refund as well as 11 supporting documents alongwith the claim ....