TMI Blog2023 (8) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... E REVENUE MINISTRY OF FINANCE, NEW DELHI, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, DIRECTOR GENERAL OF SERVICE TAX, MUMBAI, CHIEF COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, COCHIN, RESERVE BANK OF INDIA, REPRESENTED BY THE ASSISTANT GENERAL MANAGER, MUMBAI [ 2018 (10) TMI 902 - KERALA HIGH COURT] , Hon ble High court specified that the limitation for filing refund application will be extended for one year from 14.03.2018. However, Adjudication/Appellate Authorities have not extended the period of limitation on the ground that the appellant was not party to the proceedings pending before the Hon ble High Court. Such finding is unsustainable. If benefit can be denied on the ground that appellant is not a party to such a proceeding, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under challenge before the Hon ble Supreme Court in the case of Union of India versus Margadarshi Chit funds Pvt. Ltd. reported in AIR 2017 SC 3730. In the meantime Apex body of appellant All Kerala Association of Chit Funds challenged Service Tax liability of chit transactions Before the Hon ble high court of Kerala. On disposal of the writ petition, issue was pending before Division of Hon ble High Court of Kerala as Writ Appeal No.273 of 2013. Considering the judgment of Hon ble Apex Court in the case of Union of India versus Margadarshi Chit funds (supra) the Hon ble High Court of Kerala vide judgment dated 14th March, 2018 disposed writ appeal as per the law laid down by the Hon ble Apex Court. 2. As per Para 9 of the judgment, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions made by the learned counsel for the appellant, this Tribunal directed the appellant to produce necessary documents in support of their claim evidencing their membership in the All Kerala Association of Chit Funds who had approached Hon ble High Court to find out whether the period of limitation extended by the Hon ble High Court is applicable in their case. Today when the matter came up for hearing, the learned counsel produced a document showing certificate of live membership issued to the appellant by All Kerala Association of Chit Funds and confirmation letter dated 20.04.2023 issued by All Kerala Association of Chit Funds. The learned counsel also placed reliance on the decision of the Delhi High Court in the case of Hind Agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant 5. As per the judgment dated 14 March, 2018, Hon ble High court specified that the limitation for filing refund application will be extended for one year from 14.03.2018. However, Adjudication/Appellate Authorities have not extended the period of limitation on the ground that the appellant was not party to the proceedings pending before the Hon ble High Court. Such finding is unsustainable. If benefit can be denied on the ground that appellant is not a party to such a proceeding, Adjudication/appellate authority have no reason to consider even the date of judgment of Hon ble Supreme Court on 4.07.2017 as date of commencement of the period of limitation since appellant was not party to proceedings before the Hon ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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