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TMI Blog2021 (7) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... with appellants Astitva and he made the payment of Rs. 8.5 Lakhs vide different challans/Bill of entry No.001 and 004 for Rs. 5 Lakhs and Rs. 3.5 Lakhs respectively. In addition, Shri K.K. Agarwal made payment of service tax amount of Rs. 38,250/-. 2. The Appellant had paid the service tax for the period October 2016 to March, 2017 on 25.10.2016, 14.02.2017 and 01.03.2017 of an amount of Rs. 1,22,833/- for the impugned services. However, the said customer Shri K.K. Agarwal got the booking of flat cancelled. Consequent thereto, the appellant had returned Rs. 8.5 Lakhs to Shri K.K. Agarwal. The said customer demanded the amount of Service tax paid by him too also to be returned. The appellant, accordingly, filed a refund claim of the said se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are prayed, to be set aside. 5. As far as the time bar issue is concerned, it is mentioned in the written submission that though the time limit for claiming refund is within one year but one year has to be reckoned from the relevant date. In the given facts and circumstances, the relevant date is not the date of deposit of service tax, but it is the date when entire sale consideration of the flat agreed to be sold by the appellant to Shri K.K. Agarwal was refunded to the later when he cancelled the said deal. He is now entitled to get refund of Rs. 38,250/- as well as was paid by him against service tax. Hence, date of demand by him is the relevant date. The decision of Allahabad Bench of this Tribunal in the case of CCE, Lucknow Vs. Elde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the appellant has returned the amount of sale consideration i.e. Rs. 8,50,000/- to the buyer of the flats Shri K.K. Agarwal. Rs. 38,250 were also supposed to be refunded to him in the given circumstances, though the same has not yet been paid by the appellant. From that perspective it appears to be a case of unjust enrichment to the appellant. But there is enough acknowledgment on part of appellant that the said amount has to be returned to the customer, once it is refunded. As the said amount stands already paid to the Department, the Department is liable to refund the same. Hence I hold the Commissioner (Appeals) has erred while refusing the refund on ground of unjust enrichment. The similar situation and the impugned issue stands al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho shall examine the whereabouts of the person's who deposited the service tax to the appellant, for the purchase of flats, and after such verification having been carried out, shall grant refund to the buyers of the flats out of the said amount of Rs. 16,85,956/-. The appellant is also directed to furnish the names, parentage and proper addresses of the buyers of the flats, with the details of the amount collected from them on account of service tax and the deposit of tax with the Revenue. The appellant shall also extend any further co-operation as required by the adjudicating authority in the matter. The adjudicating authority shall issue the refund cheques in favour of the respective buyers of the flats, to which the appellant-assessee s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty after the final assessment thereof;] [(ec) in case where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction;] The aforesaid provision applies to present case. 9. The date of adjustment in the present case is the date when the money received by appellant need to be refunded alongwith the amount of service tax. 10. Accordingly, I am of the opinion that the period of one year, in the given facts and circumstances, shall reckon from 15.10.2017 when appellant returned the amount of sale consideration to Shri K.K. Agarwal instead of 04.10.2016. The refund claim filed on 7th May, 2018 therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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