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2018 (10) TMI 704 - AT - Service TaxRefund of service tax paid - Chit Fund Foreman Service - refund claimed as no service tax was chargeable on the services rendered by the foreman in a business of chit fund as held by High Court of Delhi in the case of Delhi Chit Fund Association Vs. U.O.I. [2013 (4) TMI 630 - DELHI HIGH COURT] - rejection of refund claim on the ground of limitation. Held that:- From a conjoint reading of Section 73A and Section 11B, it is clear that as per Section 11B, an application for refund shall be made before the expiry of one year from the relevant date in such form and manner as prescribed and from a reading of the above Sections it is also clear that Section 73A talks of deposit of Revenue into Government account alone whereas Section 11B deals with claim for refund of duty paid, if any - the refund claim made by an assessee, if found in order, has to be entertained only on an application in terms of Section 11B alone and therefore, an assessee claiming refund has to pass through the tests prescribed under Section 11B. A duty would become refundable as a consequence of judgement, etc., implying that such judgement, etc., should only be in the assessee’s case and not in any other case. The refund of the same was claimed because of the classification made by the Department, by virtue of which the service involved became a non-taxable entity - A perusal of the Refund Request View dated 03.08.2016 filed by the appellant makes it abundantly clear that the said application for refund was made invoking Section 11B of the Act ibid., and therefore when this provision is invoked, the same applies with full force including the rule of limitation prescribed therein. There has been a delay of more than two years and it only points out that it is clearly an afterthought, to claim the benefit of a judgement that such an application for refund was made; and on perusal of the appeal records, it is found that the assessee has nowhere whispered any reasons as to such an inordinate delay in making its application for refund. Appeal dismissed - decided against appellant.
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