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2024 (2) TMI 619 - AT - Service TaxRefund claim relating to Special provision for exemption in certain cases relating to construction of Government buildings - time limitation - refund claim filed beyond the time period of six months prescribed under Section 102(3) of the Finance Act, 2016 - HELD THAT:- The refund claim in this case has accrued on account of the provisions of Section 102 of the Finance Act, 2016. The Finance Act has provided a specific time-limit of six months from the date of assent to the Finance Bill for filing the refund claim. Accordingly, the refund claim should have been filed on or before 14.11.2016. However, the appellant has filed the refund claim only on 23.01.2017, which is beyond the time period of six months prescribed under Section 102(3) of the Finance Act, 2016. Hence, the ld. Commissioner (Appeals) has rightly upheld the rejection of refund claim by the original adjudicating authority. The Hon’ble Madras 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] has held that 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. There are no infirmity in the impugned order passed by the ld. Commissioner (Appeals) - the impugned order upheld - appeal dismissed.
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