2019 (5) TMI 1231

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....Consultant For The Respondent : 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 S....

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....18 came to be passed by the adjudicating authority, sanctioning a partial refund. • 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. D....

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.... also disclosed in their returns for April, 2013 to September, 2014. In the absence of any negative/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....