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2019 (7) TMI 1179 - CESTAT CHENNAIRefund Claim u/s 104 of the Finance Act, 2017 - retrospective exemption in certain cases relating to long term lease of industrial plots - applicability of time limitation - HELD THAT:- The issue is more or less identical to the case of M/S. ROOP AUTOMOTIVES LTD. VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, CHENNAI OUTER COMMISSIONERATE [2019 (7) TMI 907 - CESTAT CHENNAI] where it was held that The time-limit prescribed under Section 104 (3) is only directory, but however, the time as well as the procedure prescribed under Section 11B applies in full. The Adjudicating Authority is therefore required to grant refund if the refund application is within the time-limit prescribed under Section 11B and not otherwise. Appeal allowed in part and part matter on remand.
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