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TMI Blog2019 (2) TMI 1844X X X X Extracts X X X X X X X X Extracts X X X X ..... rly return. As can be seen from the provisions of Rule 7B, the due date of filing the service tax returns has been extended by 90 days if there is mistake or ommission. In the case, undisputedly due date has to be considered from the date of filing of revised returns as correctly held by the First Appellate Authority. The impugned order to the extent it is challenged in this appeal is unacceptable and liable to be rejected - Appeal dismissed. - Appeal No. ST/30580/2018 - - - Dated:- 25-2-2019 - HON BLE Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) Shri C. Mallikarjun Reddy, AR for the Appellant. None for the Respondent. ORDER PER: M.V. RAVINDRAN 1. This appeal is directed against the Order-in-Appeal No. 02/2018 HYD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld submit that the explanation added to Rule 7B clearly indicates that if there is any shortfall of the duty, the relevant duty will be for the purpose of sales tax only for the duty on which revised returns were filed and it cannot be extended to the refunds which are arising due to revised filing of the returns. It is also his submission that clause 2 of the notification specifically talks about filing of the refund claims or unutilised CENVAT Credit within expiry of one year from the due date of filing of return for the half year. 4. None appeared for the Respondent despite notice. Since the issue is in narrow compass the appeal is taken up for disposal. 5. On careful consideration of the facts submitted by the Ld. DR, I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant for the period April 2014 to September 2014 is barred by limitation and the finding of the lower authority is correct and needs no intervention. ii) the date of filing the revised ST3 Return should be reckoned as the date of filing the return and thereby the refund claim filed by the appellant for the October 2014 to March 2015 is within the stipulated one year and the order of the lower authority for that portion needs to be set aside. It can be seen from the findings of First Appellate Authority that they are in consonance with the law, as Notification No. 12/2014 CE (NT) clause 2 specifically talks about the refund claim should be filed within one year from the due date of filing of half yearly return. As can be seen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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