2019 (5) TMI 1231

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.... Shri S. Govindarajan, AC (AR) ORDER Heard Shri S.B. Gabhawalla, Ld. Consultant, for the appellant and Ld. DR, Shri S. Govindarajan, AC (AR) for the Revenue. The submissions of Ld. Consultant are as under:- * The appellant is providing services of Business Process Outsourcing under the category of Business Auxiliary Services (BAS) and Business Support Services (BSS). * They filed a refund....

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....On appeals, the Ld. Commissioner (Appeals) vide impugned orders has rejected their claims; that the adjudicating authority has clearly gone beyond the SCN for rejecting the partial refund and that he has not considered the assessee's contention, and dismissed their appeals; etc. 3. Per contra, Ld. DR contended interalia that the authorities below have fairly granted the refund wherever it was fo....

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..../contrary findings, I have to hold that the above contention of the assessee as correct. 4.2. Clause 3 of the Notification relied on by the Commissioner (Appeals) and particularly, sub-clause (e) thereto, prescribes a period of one year for making claim for refund and this is one of the conditions in the Notification No. 40/2012-ST dated 20.06.2012. On going through the orders of both the lower ....