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TMI Blog2018 (5) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent ORDER Per. Archana Wadhwa After hearing both sides fully represented by Ms. Vibha Narang, Advocate for the appellant and Shri K. Poddar, learned AR for the Revenue, I find that the appellant was registered with the service tax department under the category of Works Contract Service. As the appellant was providing construction services to various Government authorities, they were a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpletion, fitting out, repair, maintenance, renovation or alteration of civil structures etc. under a contract entered into before 1st day of March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date. The Section further provided that :- "(2) Refund shall be made of all such service tax which has been collected but which would not have been so collected ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of tax in terms of Section 11B of the Central Excise Act, 1944. The refund was also beyond the period of 60 days from the date of receipt of the assent of the president in terms of Section 102 of the Finance Act, 2016. 6. The said show cause notice culminated into a order passed by the Assistant Commissioner rejecting the refund claim as barred by limitation and upheld by Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the substantial right of the appellant to claim the refund, which should not have been denied on the procedural grounds. 8. Having carefully heard the submissions of both the sides, I find that there is no dispute on the facts. The retrospective exemption having been granted by the legislative, there was a clause for refund of the tax paid during the intervening period subject to the condition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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