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2022 (5) TMI 652 - AT - Service TaxRefund claim - time limitation - refund claimed within a period of twelve months from 21.09.2017 being the date of filing of revised return, or not - HELD THAT:- There is no controversy regarding the quantum of amount refundable. Further, there is no allegation nor any finding by the Court below with regard to unjust enrichment. Further, in the facts and circumstances, it is found that there is no scope to transfer any service tax liability as the credit has been taken after the appointed day and also filing of Form TRAN-1. Further it is held that no time limit is prescribed under the transition provision of Section 142(9)(b) of the CGST Act, for claim and grant of refund. The appellant is entitled to refund of the said amount of Rs. 1,18,237/-. The Adjudicating Authority is directed to disburse the refund of the said amount within a period of (60) sixty days from the date of receipt of this order alongwith interest under Section 11BB of the Central Excise Act - refund allowed - appeal allowed - decided in favor of appellant.
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