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2022 (2) TMI 248 - CESTAT AHMEDABADRejection of refund claim - residential complex services - Section 102 of Finance Act, 1994 - HELD THAT:- In the instant case, the refund claim was not filed within a period of six months as provided in sub Section (3) of Section 102 of Finance Act, 1994. The Finance Bill was granted assent on 14.05.2016. Refund claim has been filed on 05.09.2017. The issue has been settled by the decision of Hon’ble Madhya Pradesh High Court in the case of M/S MDP INFRA (INDIA) PVT. LTD. VERSUS COMMISSIONER, CUSTOMS, CENTRAL EXCISE & CGST [2019 (2) TMI 208 - MADHYA PRADESH HIGH COURT], which was approved by the Hon’ble Apex Court in MDP INFRA (INDIA) PVT. LTD. VERSUS COMMISSIONER [2021 (7) TMI 1261 - SC ORDER] where it was held that the notification No. 12/2012 & 25/2012 ceased to exist w.e.f. 01/04/2015. The exemption was revived by notification dated 01/03/2016. But since it was prospective in effect, the appellant was not entitled for any exemption, which the appellant was aware of and with open mind and eyes deposited the service tax due with interest. The appeal is dismissed.
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