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2020 (1) TMI 432 - HC - Service TaxRefund claim - time limitation - the contention of the learned counsel for the Revenue appears to be correct and there seems to be no discussion on the issue of limitation - HELD THAT - The present Appeal disposed off with liberty to the Revenue to raise the said issue again before the learned Tribunal and we expect the learned Tribunal to pronounce upon the said issue after giving opportunity of hearing to both the parties.
Issues involved: Appeal against order passed by CESTAT, interpretation of Rule 5 of CCR 2004, limitation for filing refund claim.
Analysis: 1. The Revenue filed an appeal against the order passed by CESTAT, which disposed of the appeal in favor of the Respondent/Assessee based on a judgment of the jurisdictional High Court. The Tribunal cited various case laws, including a judgment of the High Court, to support its decision that registration of assessee's premises is not a prerequisite for claiming credit of refund under Rule 5 of CCR 2004. The Tribunal found no merit in the Revenue's appeal and dismissed it. 2. The counsel for the Revenue contended that the Tribunal failed to address the question of limitation for filing a refund claim by the Assessee, even though it was raised in the grounds of appeal. The counsel reiterated this ground in the present memorandum of appeal. The Tribunal acknowledged the lack of discussion on the limitation issue in the impugned order and granted liberty to the Revenue to raise the issue again before the Tribunal. The Tribunal expected the Tribunal to decide on the limitation issue after providing an opportunity for both parties to be heard. The present appeal was disposed of with this observation, and no costs were awarded. This judgment highlights the importance of addressing all relevant issues raised in an appeal, including matters related to limitation for filing refund claims. It underscores the need for thorough consideration and discussion of all grounds raised by the parties involved in a legal dispute to ensure a fair and just decision.
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