2016 (10) TMI 281

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....Chilania and Ms Aurica Bhattacharya, 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)....

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....by time as physical documents were submitted later. 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 f....

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....Tribunal as well as Hon'ble High Court held 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....