Held - There may be instances where, due to genuine or unavoidable reasons beyond the control of the taxpayer, the period prescribed under Section 54 lapses. If no remedy is made available in such circumstances, the provision may operate with undue harshness and arbitrariness. In the absence of any such enabling provision under the Act, the jurisdiction of this Court under Article 226 of the Constitution of India r.....

Held - Any claim filed thereafter along with the shipping bills is a fresh claim and the appellant on remand should have filed the claim with the stipulated time and instead files after 2 years claiming that there is no time. The laws and the rules that specifically mention the due dates cannot be ignored.

The basis for filing a refund claim under Rule 5 is the shipping bill, whereas the appellant filed the complete refund claim along wi.....

It is apparent from the record that the petitioner made payment in a wrong head and there is no dispute regarding the same. However, his claim for refund has been rejected by the authority on the ground of limitation vide order dated 23.4.2020 i.e. Annexure-7 to the writ petition.

In the meantime, Circular bearing No. 162/18/2021-GST dated 25.9.2021 was issued by the CBIC on the subject/clarification in respect to refund of tax specified.....

Held - it is evident that the appellant fulfilled the criterias of eligibility to claim refund of the service tax paid on input services in terms of the Notification No 12/2013-ST. Infact it is not the case of the revenue that the appellant is not eligible to make such claims. Their only objection is to the claim being filed beyond the period of one year as per the notification. We are of the considered opinion that once the appellant is found.....