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2022 (10) TMI 143
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....ntendent (AR) for the Respondent ORDER 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:- A....
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.... the decision of tribunal in the case of PRODAIR AIR PRODUCTS INDIA 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 t....
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.... subject to the following conditions, namely :- (a).......... (b)......... (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 actu....
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....where the notification specifically requires filing of refund claims on quarterly basis. On that count the case law relied 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 pre....