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2024 (3) TMI 232 - AT - Service TaxRefund claim - part rejection on the ground of time limitation - N/N. 41/2007-ST dated 06.10.2007 - HELD THAT:- The receipt of the relevant services, payment of service tax thereon by the appellant and usage of said services in relation to export goods are not in dispute. The refund was rejected on the procedural ground that the appellant had filed the refund claim for the quarter January 2008 to March 2008, but some bills/invoices were pertaining to the quarter ending December 2007, which were beyond the time limit of 60 days prescribed in the Notification No. 41/2007. On verification, it was found that in respect of many shipping bills, the exports had been made prior to December 2007 but the invoices had been received during the quarter January 2008 to March 2008. Accordingly, the ld. adjudicating authority considered that in respect of those shipping bills where the exports had been made prior to December 2007, the refund claim filed by the Appellant on 30.05.2008 was barred by limitation. The Government has realized the difficulty of the exporters and issued Notification No.32/2008-ST dated 18.11.2008 extending the time period for filing the refund claim from “60 days” to “six months”. It is observed that this beneficial notification can be applied retrospectively so as to allow the refund applications filed within the period of six months from the quarter ending. It is also observed that the substantial benefit of refund cannot be denied on account of non-fulfilment of the procedural conditions prescribed in the notification. This view has been taken by this Tribunal vide the Final Order No.76710/2023 dated 20.09.2023 in the case of COMMISSIONER OF CGST & CENTRAL EXCISE, JAMSHEDPUR VERSUS M/S RUNGTA MINES LTD. [2023 (9) TMI 1093 - CESTAT KOLKATA] wherein this Tribunal has held that the extension of the time limit for filing the refund claim from “60 days” to “six months” being a piece of beneficial legislation, has to be considered as a retrospective amendment. The Appellant is eligible for the refund of Rs.12,14,012/- which was rejected on the ground of limitation - appeal disposed off.
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