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2022 (8) TMI 640 - HC - Service TaxTime Limitation - Cash Refund of Service Tax paid - Service Tax paid against service to be provided which was not so provided when the advances were returned to the customers - provisions of Section 76 of the Finance Act, 1994 and Rule 6(3) of the Service Tax Rules, 1994 ignored - refund of Service Tax when no taxable service was provided and the payment of service tax was a mistake of law - time limitation - relevant date for computation of the limitation period under Section 11 B of the Central Excise Act, 1944 should be reckoned from the date of cancellation of the agreement to provide the taxable service since the cause of action for refund of service tax arises only on cancellation of the agreement to provide taxable service? HELD THAT:- Admittedly, the GST Act has come into force w.e.f., 01.07.2017. It is not in dispute that agreements with three prospective purchasers have been cancelled during 2017. The writ petition filed against cancellation of ‘No Objection’ by HAL has been disposed on 29.5.2020. It is obvious that if a project does not commence, the flat buyers might seek cancellation of agreements as they cannot wait indefinitely. The refunds have been made in July 2017 and the application has been filed in August, 2017. Section 142(5) of the GST Act makes it clear that the claim for refund must be processed notwithstanding anything contrary contained in Section 11B of the Central Excise Act. The respondent is directed to consider the application and refund the amount within an outer limit of three months from the date of receipt of a copy of this judgment - appeal allowed.
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