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2019 (11) TMI 791 - AT - Service TaxRefund claim - Time Limitation - relevant date in respect of service tax paid on the transportation of Gas through pipeline by Gas Authority of India Ltd. - HELD THAT:- From the impugned Order-in-Appeal it is noted that learned Commissioner (Appeals) has not accepted 29/04/2011 as the date of filing of application for refund whereas he has treated the date of filing of refund claim as 21/06/2011 for the reason that application on 29/04/2011 was filed before Assistant Commissioner of Central Excise, Allahabad whereas as per common understanding the refund application should be filed before jurisdictional Assistant Commissioner, Allahabad and the same was filed before jurisdictional Assistant Commissioner at Agra on 21/06/2011 and considering said date as date of filing dealt with the issue - We are not in agreement with the said argument of the learned Commissioner (Appeals). The refund is sought from the Department of Revenue and both Assistant Commissioner, Allahabad and Assistant Commissioner, Agra are representing Department of Revenue. Assistant Commissioner, Allahabad on receipt of said application on 29/04/2011 instead of rejecting the same should have forwarded the same to the Assistant Commissioner of Central Excise, Agra. We, therefore hold that appellant had filed application for refund on 29/04/2011. Matter remanded to the learned Commissioner (Appeals) to decide the issue taking 29/04/2011 as the date of filing of refund application - appeal allowed by way of remand.
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