TMI Blog2018 (4) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... on 11B of the Act, particularly when the specific provisions for limitation is provided under N/N. 12/2013-ST. The matter needs reconsideration - appeal allowed by way of remand. - ST/86597 & 86598/2017 - A/85761-85762/2018 - Dated:- 16-2-2018 - Shri Ramesh Nair, Member (Judicial) Appearance Shri M.P. Damle, Asstt. Commr. (A.R.) for Appellant Shri Udyan Chokshi, Advocate for respondent These appeals are directed against the Order-in-Appeal passed by Commissioner (Appeals) whereby he sanctioned the refund of ₹ 18,04,189/- and ₹ 36,33,985/-. The said refund claims were filed by the respondent in terms of the Notification NO. 12/2013-S.T. dt. 1.7.2013. The Learned Commissioner (Appeals) has allowed the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Choksi, Learned Counsel appearing on behalf of the respondent submits that as per clause(f) refund should be filed only once in quarter, therefore the period should be reckoned from the end of the quarter and not from the month end on monthly payment of service tax is made. He relied upon the following judgments: (i) Commissioner of Service Tax, Mumbai-II Vs. M/s. Sitel India Ltd. 2016-TIOL-818-CESTAT-MUM (ii) Principal Commissioner of Service Tax Vs. Prodair Products India Pvt. Ltd. 2016-TIOL-1931-CESTAT-MUM (iii) Commissioner of Central Excise Service Tax Vs. M/s. Span Infotech India Pvt. Ltd. 2018-TIOL-516-CESTAT-BANG-LB 4. I have carefully considered the submissions made by both the sides I find that the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the end of the quarter, applying the provisions of Section 11B. Therefore the Learned Commissioner should not have decided a case only on Section 11B of the Act, particularly when the specific provisions for limitation is provided under Notification No. 12/2013-ST. Since the Learned Commissioner (Appeals) has not dealt with the provisions of condition of the notification No. 12/2013-ST, the matter needs re-consideration. Accordingly, the impugned order is set aside. The Ld. Commissioner (Appeals) shall pass a fresh order after considering all the submissions made by the respondent and the provision of Notification No.12/2013-ST. The appeal is disposed of by way of remand to the Commissioner (Appeals). (Pronounced Dictated in court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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