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2022 (9) TMI 944 - AT - Service TaxRejection of refund claim - construction of Government buildings - rejection of refund on the ground of time limitation - it is alleged that refund claim was not filed within a period of six months as provided in sub Section (3) of Section 102 of Finance Act, 1994 - HELD THAT:- The issue has been settled by the decision of Hon’ble Madhya Pradesh High Court in the case of M/S MDP INFRA (INDIA) PVT. LTD. VERSUS COMMISSIONER, CUSTOMS, CENTRAL EXCISE & CGST [2019 (2) TMI 208 - MADHYA PRADESH HIGH COURT], which was approved by the Hon’ble Apex Court in MDP INFRA (INDIA) PVT. LTD. VERSUS COMMISSIONER [2021 (7) TMI 1261 - SC ORDER], where it was held that Evidently, the Notification No. 12/2012 & 25/2012 ceased to exist w.e.f. 1-4-2015. The exemption was revived by notification dated 1-3-2016. But since it was prospective in effect, the appellant was not entitled for any exemption, which the appellant was aware of and with open mind and eyes deposited the service tax due with interest. It was only by virtue of subsequent legislation the notification was made effective from retrospective date with the stipulations that refund can be claimed within specific time provided. There was thus no ambiguity nor any dispute as would have prevented the appellant from seeking refund within the period of limitation. Appeal dismissed - decided against appellant.
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