2018 (2) TMI 722

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....Commissioner (AR), for Respondent Per: Archana Wadhwa After hearing both sides, we find that the appellant, who is a SEZ Unit, filed Refund Claim in terms of Notification No. 9/2009-S.T. dated 3rd March, 2009 which stand rejected on the ground of time bar. 2. Learned Counsel for the appellant submits that the Notification itself provides for extension of time to file the Refund Claim on suffici....