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2022 (12) TMI 658 - AT - Service TaxRefund of service tax - Period of limitation - Invoice Raised in service tax paid prior to introduction of GST - Service was not complete and GST was paid after completion of services post intorduction of GST w.e.f. 1.7.2017 - HELD THAT:- In the present case the date of approval of invoice was agreed to be considered as date of invoice. The said approval was awaited till 01.07.2017 when CGST Act comes into effect. It is, hence, clear that the service was not completed till the new law was given effect to. In fact, the period of one year, even if, calculated from the date of the impugned unapproved invoice had not expired by 1st July, 2017 i.e. till coming into effect of GST Act. Section 11B of erstwhile Central Excise Act has wrongly been invoked by the Commissioner (Appeals). He is observed to have miserably failed to observe the transition provisions and the mandate of the new CGST law that the entitlement of the assessee have mandatorily to be returned/refunded to the assessee irrespective of any limitation of time, though in cash. Following the decision in the case of Punjab National Bank Vs. Commissioner of CGST and Central Excise, Jaipur [2022 (5) TMI 652 - CESTAT NEW DELHI], refund allowed.
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