2022 (10) TMI 143

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....R These appeals have been filed by M/s. Praj Industries Ltd. against rejection of refund claims of service tax paid on the input services used for the export of goods under Notification No.9/2009-S.T. dated 03rd March, 2009. 02. Learned counsel pointed out that they had filed three refund claims which have been rejected. The details are as under:- Appeal No. Period of Refund Refund claim fi....

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....A PVT. LTD.- 2017 (47) S.T.R. 76 (Tri.-Mumbai) and in the case of DISHMAN PHARMA. & CHEMICALS LTD. 2011 (21) S.T.R. 246 (Tri.-Ahmd.) to assert that the period should be counted from the end of the quarter for which the refund has been claimed. 03. Learned AR relied on the impugned order. He relied on the decision of tribunal in the case of LOUIS DREFUS COMMODITIES INDIA P LTD.- 2019 (29) GSTL 472....

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..... (c)......... (d)......... (e)......... (f) the claim for refund shall be filed, within six months or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit, from the date of actual payment of service tax by such developer or unit to service provider. It is seen that the said provision prescribes....

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....by learned counsel is also not applicable to the present case and is found to be distinguished. However, I find that the notification No.9/2009-S.T. gives the discretion to the Assistant Commissioner or Deputy Commissioner to allow refund even when there is a delay. In the present case, I find that the appellant was confused in so far as they believed that the refund is to be filed on quarterly ba....