Service Tax
TRT-2025-
Cestat Allahabad
Date:-10-08-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order date – 10 August 2022
Facts –
- The appellant Avissoft Technologies has filed against Order-in-Appeal dated 29/11/2018 passed by Commissioner CGST, Noida denying the refund claim of the appellant,
- The appellant filed a refund application on 19.06.2017 consequent upon extension of retrospective exemption on specified services provided to the Government by way of amendment to Finance Act in 2016.
- They have filed a refund claim for Rs.1,33,257/- on 08.11.2016 within the time limit provided, which was sanctioned vide refund order dated 07.02.2017, however, due to a clerical mistake refund amount of Rs.1,73,753/- remained to be filed.
Issue –
- Whether applications by party for refund claim at different times be treated as the same?
Order –
- The provision states that the refund claim needs to be filed within a period of 6 months from the date on which the Finance Bill, 2016 receives the assent of the president. The tribunal observed that the appellant was aware of the legal provisions and have filed similar petition within the extension period.
- It further pointed out that 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 and has to be sanctioned separately.
- The tribunal held by way of rejecting the appeal, that if a statute prescribed the limitation such limitation has to be observed by the concerned while seeking refund and the authorities being creatures of the statute cannot extend the period of limitation or pass an order to the effect that delayed submission of refund.
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