Service Tax – Cesta Kolkata: Limitation period of filing subsequent differential refund claim is to be calculated from its date of filing as per the time limit prescribed under Section 11B of the Act and not from the date of original refund claim – Appeal allowed [Order attached]
Order Date – 07 June 2023
Parties: M/s Om India Trading Company Private Limited Vs Commissioner of CGST & Central Excise, Guwahati
- The Appellant, M/s Om India Trading Company Private Limited, is an exporter of goods who filed refund claim under Notification No.41/2012 ST dated 29.06.2012 with relevant documents.
- The said refund claim was sanctioned to the appellant thereafter, appellant realize at they have claimed less amount of refund and filed another refund claim on 15.06.2017 for differential amount of refund. The said refund claim was rejected by the adjudicating authority holding that the same is barred by limitation.
- Whether the refund claim is barred by limitation?
- The Tribunal observed that the in this case initially appellant filed refund claim which was already sanctioned to the appellant, therefore the matter comes to end. Later on, filing the refund claimed by the appellant cannot be entertained as this stage being continuation of the initial refund claim by the appellant and it is admitted fact the impugned refund claim has been filed beyond the time limit prescribed under Section 11B of the Act
- The impugned order is upheld and the appeal filed by the appellant is dismissed.