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2021 (8) TMI 83 - AT - Service TaxRefund claim of pre-deposit - Applicability of normal period of limitation - whether the normal period of limitation of 18 months is to be applied or 30 months to be applied for demanding service tax for the period 2014-2015 when show-cause notice is issued after 14/05/2016? - period from April 2013 to March 2015 - HELD THAT:- This issue is squarely covered by the decision of the Division Bench of this Tribunal in the case of M/S AVECO TECHNOLOGIES PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, HYDERABAD [2018 (2) TMI 1269 - CESTAT HYDERABAD] where it was held that The Finance Act, 2016 does not contain any provision according to a retrospective operation to the said Act. As such, demands which had already become irrecoverable as on 13-5-2015 could not, by virtue of the amendment with effect from 14-5-2016 get resurrected or revived. It is found that on the date of amendment which was effective from 14/05/2016, the limitation period for April 2014 to September 2014 has already lapsed and the subsequent amendment cannot give life to the dead case as held by the Division Bench of this Tribunal in Aveco Technologies Pvt. Ltd. The confirmation of demand for the period April 2014 to September 2014 is bad in law - as far as demand for the period October 2014 to March 2015, the matter is remanded back to the original authority for quantification of the demand and adjusting the demand against the mandatory predeposit and after doing the same, the remaining amount will be refunded to the appellant, if any - appeal allowed in part and part matter on remand.
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