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2019 (11) TMI 246 - AT - Service TaxRefund of service tax - time limitation - Department was of the view that the refund claim ought to have been filed within six months from the date on which Section 104 of Finance Act, 2017 was introduced and received assent of the President - HELD THAT:- Only if it is established by the appellant that the amount has been deposited by SIPCOT with the government, the appellant would be eligible for refund. For this, appellant has to get assistance from SIPCOT and only thereafter they would be able to file refund claim. In the present case, SIPCOT though was aware of the amendment by which the exemption to service tax on development chares was extended to the beneficiaries, has been in a slumber and has not taken any initiative to inform the beneficiary about the exemption. Had SIPCOT taken action within the time prescribed appellant would have filed the refund in time. Thus it established that delay was not due any reasons on the part of appellant. Hon'ble High Court in the case of JSW DHARMATAR PORT PVT. LTD., JSW JAIGARH PORT LTD. VERSUS UNION OF INDIA, THROUGH THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE [2018 (12) TMI 1118 - BOMBAY HIGH COURT] held that rejection of refund claim on the ground of time bar is unjustified. Appeal allowed - decided in favor of appellant.
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