TaxTMI 
TaxTMI 
2020 (8) TMI 78
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....Customs Act, 1962. The applicant has filed a refund of input service tax credit used in the export of output services for the period October to December 2013 on 26/12/2014 and thereafter a show-cause notice was issued and after following the due process, the Order-in-Original was passed rejecting the refund. Thereafter, the appellant filed the appeal before the Commissioner (Appeals) and the Commissioner (Appeals) rejected the same on time-bar. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the applicant was prevented from filing the appeal in time due to the circumstances beyond their control and due to the fact that M/s. Etisalat Software Solutions was undergoing a total transforma....
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....Commissioner was filed on 08/11/2016 and hence the appeal was barred by time and the Commissioner (Appeals) has rightly dismissed the appeal. In support of his submission, he relied upon the following decisions: a. Gayatri Pest Management Pvt. Ltd. Vs. CCE, Indore - 2019 (5) TMI 1623 - CESTAT New Delhi b. Singh Enterprises Vs. CCE, Jamshedpur - 2007 (12) TMI 11 - SC c. Amchong Tea Estate Vs. Union of India - 2010 (8) TMI 30 - SC d. CC & CE Vs. M/s. Hongo India (P) Ltd. & Anr. - 2009 (3) TMI 31 - SC 5. After considering the submissions of both the parties and after going through the contents of various affidavits filed by the Director of the company, the Consultant of the company and the Official Liquidator of the company who were e....
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....eeking condonation of delay of 24 days but the Commissioner (Appeals) has dismissed the appeal as well as application seeking condonation on the ground that it is beyond his power of condonation. He further submitted that the Commissioner (Appeals) has wrongly assumed that the Order-in-Original was received by the applicant. He also submitted that the Department was not brought any evidence on record to prove that the Order-in-Original dated 18/03/2016 was received by the appellant. He further submitted that there was no reason not to file the appeal in time as the matter pertains to refund and the appellant for the previous periods and also for the subsequent periods have been getting refund from the Department. Learned counsel further sub....