Adjudication authority can condone in filing of Service tax refund claim

CESTAT, NEW DELHI BENCH APK Identification versus Commissioner of Central Excise FINAL ORDER NOS. 101-102 OF 2012-SM(BR)(PB) APPEAL NOS. ST/1603-1604 OF 2011-SM (BR) FEBRUARY 2, 2012 ORDER 1. In this case, the appellant is a unit located in Noida Special Economic Zone. They had received services from persons located abroad and they had paid service tax as per the proviso of section 66A of Finance Act, 1994. They claimed refund of such service tax as per the proviso to Notification No. 9/2009-S.T., dated 3-3-2009. The claim was filed on 7-2-2011 and according to Revenue, there ...