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2021 (8) TMI 803 - CESTAT KOLKATADelay in filing of claim of refund of Service Tax - time limit of six months from the date of enactment of the Finance Act, 2016, i.e. 14.05.2016 - non-compliance of conditions and non-observance of procedures - N/N. 9/2016-ST dated 01.03.2016 - HELD THAT:- It is not in dispute that the appellant had paid tax, which by virtue of the Notification was refundable to the appellant. Further, in the present case, the incidence of tax has been passed on to the buyer, i.e. Ministry of Defence. Therefore on account of the delayed filing of the refund claim by the appellant, the ultimate sufferer is going to be the Ministry of Defence, Govt. of India. The Notification as notified by the Finance Act, 2016 was brought into force to restore the benefit of exemption and to refund the tax paid by the assesses. Therefore, the intention of the legislature was not to deprive the bona fide assessee, who has discharged tax diligently. Further, in the present facts and circumstances, it would not be just to penalize the Ministry of Defence for want of due care on the part of the Appellant. The delay of 1(one) day in filing the refund claim be condoned and the refund claim of the appellant be considered on merits. The appellant is directed to remit forthwith the refund amount to the Ministry of Defence, in the event that such refund is found to be eligible on merits and is granted to the appellant - Appeal allowed - decided in favor of appellant.
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