2017 (9) TMI 883

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.... in appeal against the impugned order wherein the refund claim filed under Rule 5 of the Cenvat Credit Rules, 2004 was denied as time barred and on the ground that the parking charges paid by the appellant have no nexus with the output service. 2.  The brief facts of the case are that the appellant filed refund claim online within time but physically the refund claim was filed after one ye....

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....quest for adjournment has been received. On perusal of the records, it is found that the matter is listed for several times before the bench but on all the occasions none appeared on behalf of the appellant nor any request for adjournment has been received. On the last date of hearing, the appellant was given the last chance to appear before this Tribunal but today, the appellant failed to appear ....

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....imitation:   I find that the appellant has filed the refund claim online within time and as all the documents could not be filed by the appellant online, therefore, the appellant filed physically refund claim although after one year. In that circumstance, it cannot be said that the appellant has not filed refund claim in time. The date of filing of the refund claims online should be taken ....