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2019 (12) TMI 891 - HC - Service TaxRefund of service tax incorrectly paid - rented premises being used for agriculture purpose was exempt from payment of Service Tax - refund was rejected on the ground of time limitation - HELD THAT:- It emerged that wrongly paid Service Tax could only be refunded to FCI upon showing that the burden was not passed on to the consumer i.e. Department of Food and Supplies; and that HAFED would have to release the withheld amount equal to the service tax element incorrectly paid with the Tax Authorities. Accordingly, Mr.Sourabh Goyal, Counsel for the Revenue was directed to work out the mechanism for refund of aforesaid amount from one government institution to the other. Simultaneously while directing FCI/HAFED to bring the withheld lease amount, the matter was adjourned to 24.9.2019. Revenue has produced a copy of letter dated 13.12.2019 written by Assistant Commissioner, Govt. of India, Ministry of Finance, Department of Revenue and addressed to Deputy Commissioner (Law) CGST Commissionerate, Rohtak stating therein that in terms of the order dated 24.9.2019 passed by this Court, refund claim submitted by the FCI was examined and thereafter cheque No.651380 dated 13.12.2019 amounting to ₹ 2,58,19,711/- favouring FCI,Hisar was handed over to the representative of FCI Hisar. The petitioner concedes that in terms of the order dated 24.9.2019 passed by this Court, petitioner-landlord has been paid due amount by HAFED, which was released by the competent authority through FCI to the tenant- HAFED - petition disposed off as infructuous.
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