TMI Blog2014 (6) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... are required to look into the limitation aspect. Admittedly, the refund is to be given only in those cases where it is not required to be deposited. As such, limitation would not apply in any case of refund, which proposition would be against the law. Further, it is well settled that the Revenue authorities, including the Tribunal, being creature of statue are required to work within the four cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found its way therein. As such, I deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority look into the said fact afresh and to decide the issue accordingly - Decided in favour of assessee. - Appeal No. 58799/2013-ST[SM] - FO ORDER NO. 52114 /2014 - Dated:- 13-5-2014 - Ms. Archana Wadhwa , J. For the Appellant : Shri J.K. Mittal Varu Gaba, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts on the security deposit amount may be considered as consideration for the use or occupancy of property and service tax should be charged on this amount. The appellants accepted the audit objection and voluntarily deposited an amount of Rs. 31,32,563/- as service tax and cess alongwith interest. 3. The said deposits were made by the appellant on 03.02.2009, 14.03.2009 and 06.04.2009. 4. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund claim is required to be considered as having been filed on 12.08.2009. 6. It is also the contention of the learned advocate that inasmuch as no service tax was required to be deposited, the Revenue cannot retain the same and is required to refund the same without considering the time bar aspect. 7. I do not agree with the learned advocate that the Revenue authorities are not required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the said letter in the office. In my view, the above findings are self-contrary. On one hand the Asstt. Commissioner is accepting the presence of the refund claim application in the office record and on the other hand has observed that the same does not show the receipt. If the same was actually not filed by the appellant, I really fail to understand as to how the said letter travelled up to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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