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2023 (2) TMI 100 - AT - Service TaxRefund of excess service tax paid - time limitation - denial on the ground of limitation when the limitation period has expired after the introduction of CGST Act - HELD THAT:- A perusal of the orders of both the authorities below give the impression that very less attention have been paid to the documents submitted by the appellants in support of their claim of excess payment and the authorities mainly concentrated on the issue of time bar as laid down under Section 11B ibid. The excess payment has been made by the appellants in the month of August, 2017 for the period April, 2017 to June, 2017 and the refund claim has been filed in the month of October, 2018. Admittedly Central Goods & Service Tax Act was introduced w.e.f. 1.7.2017 replacing the erstwhile existing Act and Rules. Section 142(5) of the new Act makes the assessee eligible to file refund claim and to get the refund of the amount of service tax paid by them in cash notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of Section 11B of the Central Excise Act, 1944. The said provision expressly prescribed that the limitation provided in sub-section (1) of Section 11B is not applicable. The authorities below did not pay much attention to the documents placed on record by the appellants and they had merely given the findings on it without discussing in details about the documents placed on record by the appellant before them, therefore I do not want to comment about the admissibility or otherwise of the documents placed on record by the appellants in support of their claim. In my view it has to be done by the authorities below. The refund claim filed by the appellants are within limitation therefore for the purpose of verification/ eligibility of documents and also for calculating the eligible refund claim, the matter is remanded back to the Adjudicating Authority as this exercise needs to be done by the said authority and if the said authority find the appellants eligible for refund after verifying the documents then they are under obligation to grant cash refund of the amount to be refunded to the appellants in terms of Section 142(3) ibid. Appeal disposed off.
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