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TMI Blog2022 (8) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to the amendment has been accorded. It is not a case of the appellant that they were not aware of the legal provisions in this regard. It is on record that a similar claim has been made by the appellant for Rs.1, 33,257/- on 08.11.2016. It is not possible to accept the contention that if a refund filed first is within time, the subsequent refunds should also be treated to have been filed in time. Each claim of refund is a separate application and needs to be treated separate; has to be sanctioned separately. The proposition of the applicant leads to absurd conclusions as the sanctity of limitation is lost. Therefore, the appellant s claim that the subsequent refund filed on 19.06.2017 be treated as part of the refund claim filed on 08.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Learned Counsel for the appellant submits that they have filed a refund claim for Rs.1,33,257/- on 08.11.2016 which was sanctioned vide refund order dated 07.02.2017, however, due to a clerical mistake refund amount of Rs.1,73,753/- remain to be filed; the refund claim cannot be denied for a clerical mistake. Learned Counsel for the appellant further submits that by the virtue of the amendment and the retrospective exemption the tax paid was held to be not payable; therefore, the said tax collected is without any authority of law and therefore, needs to be refunded to the appellants suo moto without even filing a refund claim and that in such cases limitation shall not be considered. 4. Vide written submissions, Learned counsel, extrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in section 66B, no service tax shall be levied or collected during the period commencing from the 1st day of April, 2015 and ending with the 29th day of February, 2016 (both days inclusive), in respect of taxable services provided to the Government, a local authority or a Governmental authority, by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession; (b) a structure meant predominantly for use as - (i) an educational establishment; (ii) a clinical establishment; or (iii) an art or cultural establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a separate application and needs to be treated separate; has to be sanctioned separately. The proposition of the applicant leads to absurd conclusions as the sanctity of limitation is lost. Therefore, the appellant s claim that the subsequent refund filed on 19.06.2017 be treated as part of the refund claim filed on 08.11.2016 cannot be accepted. 8. Having gone through the cases sighted by the learned Authorised Representative for the department, I find that the judicial pronouncements in this regard are not in favour of the appellants. I find that if a statute prescribed the limitation such limitation has to be observed by the concerned while seeking refund. The authorities and for that matter this Tribunal, being creatures of the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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