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M/s SRF Limited Versus C.C.E. & S.T. -LTU DELHI

2016 (12) TMI 1471 - CESTAT NEW DELHI

SEZ unit - refund claim - refund of tax paid on various input services used/utilized in the authorized operation of the SEZ unit - rejection on the ground that refund claim does not pertains to the relevant quarter of the financial year - Held that: .....

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for the purpose of claiming refund - Since Clause (f) is procedural in nature and the appellant in this case has compiled with the statutory Provisions of filing the refund application within one year from the date of payment of Service Tax to the se .....

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ant. - ST/52527/2016 [SM] - Final Order No. 55851/2016 - Dated:- 17-11-2016 - Mr. S.K. Mohanty, Member (Judicial) Shree. R. Krishnan, Adv for the Appellant Mr. R. K. Mishra (AR) for the Respondent ORDER This appeal is directed against the impugned or .....

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013, the appellant had filed the application claiming refund of Service Tax of ₹ 82,60, 860 paid on various input services used/utilized in the authorized operation of the SEZ unit. Out of the said refund claimed amount, the original authority .....

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₹ 4,64,114/- was agitated by the appellant before the Ld. Commissioner (Appeals). The Commissioner (Appeals) vide the impugned order has upheld rejection of such refund amount. Hence, the present appeal is before the Tribunal. 3. Heard the ld. .....

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ication is contained in Paragraph III (e) therein, which provides that the refund claim shall be filed within one year from the end of the month, in which actual payment of Service Tax was made by the developer of the SEZ unit to the registered servi .....

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tual payment of Service Tax to the Service Provider, the appellant had filed the refund application. However, the refund application for ₹ 4,64,114/-, has not been considered by the authorities below on the ground that Service Tax paid during t .....

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