9911796707
TMI Blog2023 (7) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... considered or not considered. Therefore, there is no condition about non-inclusion of the previous quarter invoices in the next quarter refund claim. In fact, this condition has been placed so that the assessee does not make more than one claim per quarter by resorting to monthly refund claims. There are no error in the Appellant filing the refund claim by adding the Invoices of the previous quarter which were not used for claiming the refund claim during the previous quarter. The other condition is that the refund claim shall be filed within one year from the end of the month in which actual payment of Service Tax was made by SEZ Unit. In the present Appeal, it is not the case of the Department that the Appellant has filed the Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned the refund of Rs.2,60,000/-. Being aggrieved, the Department filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals), held that out of four Invoices mentioned in the refund claim for Rs.2,60,000/-, two Invoices pertained to April 2014. Accordingly, he held that the Appellant was not eligible for refund of Rs.2,47,389/- in respect of these invoices. Being aggrieved, the Appellant is before the Tribunal. 2. The Appellant submits that the Commissioner (Appeals) is in error in holding that the refund claim filed by them does not fulfill the condition of Notification No. 12/2013-ST dated 01/07/2013. The Commissioner (Appeals) has taken the view that only one claim of Refund for every quarter should be made, whereas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit; (a) The SEZ Unit or the Developer shall submit only one claim of refund under this notification for ever quarter; Explanation-For the purposes of this notification quarter means a period of three consecutive months with the first quarter beginning from 1st April of every year, second quarter from 1st July, third quarter from 1st October and fourth quarter from 1st January of every year. 6. From the above Provisions and Explanations thereto, it is seen that the only condition imposed is that the Appellant should file one refund claim per quarter. This means that within the same quarter, the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e registered service provider. The Clause (f) in Paragraph III also provides that the SEZ unit or the developer shall submit only one refund application under the notification for every quarter. It is an admitted fact on record that within one year from the date of actual payment of Service Tax to the service provider, the appellant had filed the refund application. However, the refund application for Rs. 4,64,114/-, has not been considered by the authorities below on the ground that Service Tax paid during the particular quarter, has not been claimed for that quarter. On a conjoint reading of Clauses (e) and (f) contained in the Notification, it transpires that the statutory requirement of time limit for filing the refund application is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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