Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 1382 - AT - Service TaxRefund of Service tax - time limitation - case of Revenue is that the appellant has filed refund claim on 09,08,2016 for the period June, 2012 which is highly time barred, the appellant again filed refund application on 13.2.2018 consequent to the order dated 21.3.2016 and the relevant date of filing the refund was 21.03.2016 - Revenue claims that the refund claim is highly time barred - HELD THAT:- It is fact on record that initially the refund claim was filed on 29.6.2012, the same was allowed by the Commissioner (Appeals) on 21.3.2016. Instead of sanctioning the refund claim, the revenue preferred to file appeal before this Tribunal and this Tribunal dismissed the appeal of the Revenue. Therefore, it is the duty of the Revenue that after the order of this Tribunal, they are required to refund sou moto within 3 months from 1.3.2017. Instead of doing so, the appellant was forced to file refund claim again which was filed on 13.2.2018. The departmental officer did not stop here, they reviewed the order of the adjudicating authority sanctioning the refund and held that the refund claim is barred by limitation without any basis to drag the appellant in unnecessary litigation. The said act of the department cannot be appreciated. As the appellant has filed refund claim on 29.6.2012, the said refund application is still pending for disposal, than how can Revenue officer ask to file refund claim again. The Review order is gross violation of legal principle. Appeal allowed - decided in favor of appellant.
|