9911796707
TMI Blog2025 (1) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... in March 2015, that received affirmation by the Commissioner (Appeals), is assailed before this forum by Assessee Appellant M/s. Maharashtra Knowledge Corporation Limited. 2. Fact of the case, in brief, is that Appellant Company had registered itself for providing various services viz. maintenance /Repair service, Information Technology supply service, business support service, Commercial training and coaching service etc. and it was providing WAVE courses from 2011 in terms of an agreement dated 07.06.2011 (Annexed to Appeal file). It had started providing KLiC diploma courses from 01.04.2014 and entered into an agreement with YCMOU on 30.03.2015 and continued to impart both WAVE and KLiC courses to its students as well as collected cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation period. Confirmation of the said finding by the Commissioner (Appeals) has brought the dispute to the present forum. 4. During the course of hearing, learned counsel for the Appellant Mr. R.S. Paranjapre, submitted that certificate was issued by the institute on KLiC Diploma courses also for which due recognition was received from the YCMOU through agreement w.e.f. 01.04.2015 but prior to that also the same course was being recognized by the university namely YCMOU, which is acknowledged in their letter dated 20.06.2016. He further submitted that for the period from F.Y. 2011-12 to 2014-15, the Refund Sanctioning Authority had allowed them refund and department has not challenged the legality of said order till now for which for subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra, which appellant failed to discharge for which the order passed by the Commissioner (Appeals) need not be interfered with. 6. We have perused the appeal paper book, written note of submissions filed by both the sides, relevant provisions of law on the issue as well as relied upon precedent decisions. As could be noticed, this refund application pertains to a period for which there was no formal recognition granted to the assessee by the open university (YCMOU) prior to 31.03.2015 and the letter dated 20.06.2016 tried to provide a post facto approval to the prior period which is not in conformity to sub section 143 of 66D of the Finance Act for the reason that sample copy of certain mark sheets and certificates issued in 2015 by the Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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