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2021 (4) TMI 888 - AT - Service TaxRefund of service tax paid - development charges to SIPCOT Industrial Growth Centre, Perundurai - time limitation - HELD THAT:- A refund claim as per section 104 has to be filed within six months from the date when the Bill receives the assent of the President of India. Such assent was received on 31.3.2017. Thus, the refund claim ought to have been filed on or before 30.9.2017. In the present case, the refund claim is filed on 9.10.2017. Needless to say that when the service tax has been collected by SIPCOT, the appellant would require necessary documents from SIPCOT to file the refund claim - there was a confusion as to who has to file the refund claim and therefore this has led to the delay in filing the refund claim. In the decision cited by the ld. Counsel for appellant, the Tribunal has considered the issue and held that the time limit of one year prescribed in section 11B of Central Excise Act would apply. In the case of Teknomec Vs. CGST & CE, Chennai [2019 (7) TMI 1416 - CESTAT CHENNAI], this Tribunal held that when claim has been filed within reasonable time from the date when appellant received intimation from SIPCOT, the refund has to be granted. The rejection of refund claim is unsustainable - appeal allowed - decided in favor of appellant.
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