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TMI Blog2022 (1) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... amilnadu Ltd. (SIPCOT) on the development charges paid to SIPCOT by the appellant. As per Notification No. 41/2016-ST and in terms of section 104 of Finance Act, 2017, the service tax paid on the development charges in respect of services provided by way of grant of long-term lease on industrial plots is eligible for refund. Such refund claim has to be filed within six months from the date when the Finance Bill 2017 receives the assent of the President of India. The Bill received assent on 1.4.2017. The claim then ought to have been filed on or before 30.9.2017. The refund claim was filed by appellant only on 26.11.2018. As it was filed beyond the prescribed time limit of six months, the claim was rejected being time-barred. Aggrieved by su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter, an application for claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2017 receives the assent of the President" 4. From the above, it can be seen that as per section 104(2) of the Finance Act, 2017, the appellant can claim refund of Rs. 4,40,510/- which is service tax paid by them on development charges. The claim has to be filed within a period of six months from the date on which the Finance Bill 2017 receives the assent of the President. However, SIPCOT had intimated the appellant about the above provision eligibility to claim refund only 21 days prior to the due date for filing the refund claim. 5. Meanwhile, the appellant had already taken CENVAT credit of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tante clause - "Notwithstanding anything contained in this Chapter" meaning that the provisions of section 104 shall prevail over the provisions of Chapter VA. 9. The section does not prescribe any mode of filing of an application for claiming the refund. The exclusion is limited to Chapter VA and not Chapter V and hence the operation of section 104 does not exclude the provisions of Chapter V. Section 104 is a special provision for extending the benefit and hence when the eligibility otherwise is not questioned, the benefit cannot be denied. Hence the time limit mentioned is only 'directory' in nature. 10. He argued that section 104 does not identify as to who can make the refund application. If it had mentioned that service provider (th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er No. 51040/2021 dated 9.2.2021. 12. Heard both sides and perused the records. 13. It is seen that the service tax has been paid on 20.8.2014. Appellant also availed CENVAT credit on the same. After the introduction of GST, the appellant carried forward the credit to TRAN-1 credit and reflected the same in the TRAN-1 filed by them. After introduction of section 104 by Finance Act, 2017 whereby exemption from service tax was provided on development charges by way of grant of refund, SIPCOT had issued a letter to the appellant informing the appellant to file the refund claim. The due date for filing the refund claim, as per the provisions contained in 104(3) of Finance Act, 2017 is 30.9.2017. The appellant received the letter from SIPCOT o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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