9911796707
TMI Blog2021 (10) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... with service tax for those who discontinued the course and requested for the refund of the fees paid by them. The reason for claiming the second refund was that the coaching services run on a academic year / financial year basis, the payment related to 4th quarter of 2016-17 was received in the first quarter of 2017-18 and that on account of this, there was a differential service tax which was again paid. This had resulted in double payment of service tax and hence the same was claimed as refund. The third refund claim was made on account of the reversal of the receipts due to non-realisation of cheques and the last claim for refund was made on account of credit notes issued with respect to institutional consultancy. 2. The Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the second claim which is relating to the period April 2017 to July 2017 for which the claim was filed on 18.05.2018 was also held to be barred by limitation. The 3rd claim is relating to April 2017, the refund for which was claimed on 18.05.2018, has also been rejected as hit by limitation. In respect of the last claim which is relating to the period July 2016 to April 2017, the claim which is filed on 18.05.2018 has also been held to be barred by limitation, and, these findings have been upheld by the Commissioner(Appeals) in the impugned order. The appellant in its reply to the show-cause notices has, inter alia, contented that in respect of some of its claims, the period of limitation should be reckoned from the date of cause of acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eep the excess service tax paid, it would not be proper, and against the tenets of Article 265 of the Constitution of India. On the facts and circumstances of this case, we deem it appropriate to pass the following directions :-
(a) The Application under Section 11B cannot be rejected on the ground that is barred by limitation, provided for under Section.
(b) The claim for return of money must be considered by the authorities.
5. From the above, it is clear that refund claims rejected as time barred in these cases cannot be sustained and hence, the impugned order is set aside. Appeals are allowed with consequential benefits, if any, as per law.
(Order was pronounced in Open Court on 07/10/2021) X X X X Extracts X X X X X X X X Extracts X X X X
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