2018 (2) TMI 722

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.... Shri Sandeep Kumar Singh, Deputy 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 ....

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....) S.T.R. 576 (Tri. - Ahmedabad); (4) Makers Mart Versus Commissioner of Central Excise & Service Tax, Jaipur-II reported at 2016 (44) S.T.R. 126 (Tri. - Delhi); (5) Cumins Technologies India Pvt. Ltd. Versus Commissioner of Central Excise & Service Tax, Bhopal reported at 2017 (49) S.T.R. 319 (Tri. - Delhi) & (6) Intas Pharma Ltd. Versus Commissioner of Service Tax, Ahmedabad reported at ....