Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 260 - AT - Service TaxRefund claim - time limitation - rejection of refund claim on the ground of the same being filed belatedly - HELD THAT:- The President’s assent to the Finance Bill was received on 15/5/2016. Hence the Refund Claim was required to be filed on or before 14/11/2016. When the statute itself specifies the time limit for such refund claims, which is six months in this case, if the same is filed after six months, the same cannot be entertained by the Adjudicating Authority. Therefore, the Adjudicating Authority has correctly rejected their Refund Claim vide OIO dated 31.01.2017. After rejection of Refund Claim by the Adjudicating Authority on the ground of limitation, the Appellant cannot take the stand that the same refund should be granted to them without any time limit on the ground that Section 11B is not applicable to them, as has been done by them in their second Refund Claim. As the refund claim is specifically covered by the Clauses of Section 102(3) of the Finance Bill 2016, and was rejected once, the Appellant’s attempt to get the same refund under a general category by concealing the facts is illegal - there are no merits in the Appeal filed by the Appellant and the same is dismissed. These facts show that the Appellant has concealed the facts before the Commissioner (Appeals) as well as before the Tribunal, trying to mislead them which might have resulted in an erroneous Order being passed. Considering the seriousness of the acts of the Appellant, it is deemed a fit case for imposing a cost of Rs.10,000/- on the Appellant, to be deposited in the Prime Minister Relief Fund. Copy of such Deposit is to be furnished to CESTAT Registry by 30/04/2023 - appeal disposed off.
|