TMI Blog2021 (8) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ministry of Defence, Govt. of India. The Notification as notified by the Finance Act, 2016 was brought into force to restore the benefit of exemption and to refund the tax paid by the assesses. Therefore, the intention of the legislature was not to deprive the bona fide assessee, who has discharged tax diligently. Further, in the present facts and circumstances, it would not be just to penalize the Ministry of Defence for want of due care on the part of the Appellant. The delay of 1(one) day in filing the refund claim be condoned and the refund claim of the appellant be considered on merits. The appellant is directed to remit forthwith the refund amount to the Ministry of Defence, in the event that such refund is found to be eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eady paid, to be claimed within six months from the date of enactment of the Finance Act, 2016, i.e. 14.05.2016. MES requested the Appellant to refund the amount of Service Tax collected from them in view of the aforesaid exemption. Accordingly, the Appellant filed a refund claim in the prescribed Form-R submitting all the relevant documents on 15.11.2016 in accordance with the provisions of Notification No.9/2016-ST (supra) read with Section 102(3) of the Finance Act, 1994 (amended by Finance Act, 2016). Total amount of refund claim was ₹ 9,22,715/- Subsequently, a Show Cause Notice (SCN) dated 15.12.2016 was issued proposing to reject the refund claim for non-compliance of conditions and nonobservance of procedures. The learned Depu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been passed on to the buyer, i.e. Ministry of Defence. Therefore on account of the delayed filing of the refund claim by the appellant, the ultimate sufferer is going to be the Ministry of Defence, Govt. of India. 6. I further find that the Notification as notified by the Finance Act, 2016 was brought into force to restore the benefit of exemption and to refund the tax paid by the assesses. Therefore, the intention of the legislature was not to deprive the bona fide assessee, who has discharged tax diligently. Further, in the present facts and circumstances, I am of the considered view that it would not be just to penalize the Ministry of Defence for want of due care on the part of the Appellant. 7. Therefore, in the peculiar fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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