TMI Blog2023 (1) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... here language is plain, unambiguous and is capable of determining a defined meaning. Purposive interpretation can be given only when there is an ambiguity in the statutory provision, which is not found in the present case. It cannot be said that this interpretation lead to absurdity as the procedure is prescribed in the statute itself. While interpreting the taxing statute, the importance has to be given to the clear expression used therein and no intent can be examined in case of any unambiguity in the wordings of the Notification. There is no ambiguity in the wording of Rule 6(4A) ibid. It is not that the appellant is not aware about the filing of refund claim of excess payment as the learned Commissioner has observed that in the year 2011 the appellant has applied for the refund of the excess payment made which was sanctioned by the Adjudicating Authority - thus, the filing of refund claim is not mandatory but then the adjustment under Rule 6(4A) ibid has to be done within a reasonable period if not in the immediate succeeding month or quarter. Article 265 of the Constitution of India - HELD THAT:- The said Article provides that no tax shall be levied or collected exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccountant for the appellant submits that excess tax was paid in the month of June, 2012 which has been adjusted by the appellant later on for the months of April- June, 2014 therefore no illegality has been committed by the appellant and according to learned Chartered Accountant the same been done in conformity with the provisions of Rule 6(4A) ibid by disclosing the adjustment in the ST-3 return filed for the period April to September, 2014. According to learned Chartered Accountant the term succeeding month or quarter used in Rule 6(4A) cannot be interpreted as only immediately succeeding month or quarter since such a narrow interpretation is not permissible in law. Learned Chartered Accountant further submits that the word succeeding month is not accompanied by the word immediate and hence it does not necessarily mean that the adjustment is required to be made in the moth immediately succeeding the month in which the excess tax is paid and in support of his submissions learned Chartered Accountant relied upon series of decisions of the Tribunal viz. (i) M/s. Schwing Stetter (India) Pvt. Ltd. 2016 (6) TMI 239-CESTAT Chennai; (ii) Gujarat Nre Coke Ltd. 2012 (27) STR 372; (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rary to the provisions of Rule 6(4A) 6(4B) ibid. He further submits that the Appellant has failed to furnish any documentary evidence in support of their claim of excess payment. 5. I have heard learned Chartered Accountant for the appellant and learned Authorised Representative for the Revenue and perused the case record including the synopsis/written submissions and case laws placed on record by the respective sides. In order to appreciate the issue involved herein, Rules 6(4A) 6(4B) ibid are reproduced hereunder:- 6(4A). Notwithstanding anything contained in subrule (4), where an assessee has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, the assessee may adjust such excess amount paid by him against his service tax liability for the succeeding month or quarter as the case may be. 6(4B) The adjustment of excess amount paid, under sub-rule (4A), shall be subject to the condition that the excess amount paid is on account of reasons not involving interpretation of law, taxability, A perusal of the aforesaid Rule 6(4A) would make it clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 6(4A) ibid. The Hon ble Supreme Court in the matter of Commissioner of Sales Tax, Uttar Pradesh v. The Modi Sugar Mills Ltd. [AIR 1961 SC 1047/1961 SCR (2) 189] has laid down as under:- 10 . In interpreting a taxing statute, equitable considerations are entirely out of place. Nor can taxing statutes be interpreted on any presumptions or assumptions. The Court must look squarely at the words of the statute and interpret them. It must interpret a taxing statute in the light of what is clearly expressed it. Cannot imply anything which is not expressed it cannot import provisions in the statutes so as to supply any assumed deficiency. 6. A Taxing Statute has to be strictly construed and in Taxing Statute one has to look merely at what is clearly said. When we have to interpret the taxing statute, the interpretation should not be avoided since it is very impractical for either of the side. Justice G.P. Singh in his land mark work on Principles of Statutory Interpretation, 14th Edition under the heading Strict Construction of Taxing Statute, has observed as under: General Principles of strict construction A taxing statute is to be strictly construed. The wellestabli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above one thing is clear that one has to look at the words of the statute and interpret them. A Taxing Statute has to be interpreted in the light of what is clearly expressed, it cannot imply anything which is not expressed nor can it merge provisions in the statute so as to supply any assumed deficiencies. 9. After examining the interpretation of Rule 6(4A) ibid now I will examine the facts of the case in the light of the decisions cited by the learned Chartered Accountant . I am not convinced with the contention of learned Chartered Accountant who, while importing the provisions of General Clauses Act, submits that singular means plural and therefore succeeding month or quarter as used in Rule 6(4A) means succeeding months or quarters. I am afraid that the aforesaid interpretation as suggested by learned Chartered Accountant would be contrary to the interpretation of statute as laid down in catena of decisions of the Hon ble Supreme Court. If the interpretation, as suggested by learned Chartered Accountant is accepted then it would render the aforesaid provision redundant. Although in few decisions as cited by learned Chartered Accountant this Tribunal has allowed the adjust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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