Tribunal allows Service Tax refund appeal, citing non-retrospective application of amended appeal filing period.

The Tribunal set aside the Commissioner (Appeals)' decision denying a Service Tax refund appeal due to a delay in filing. It held that the amended provision reducing the appeal filing period did not apply retrospectively to adjudication orders issued before the amendment. The matter was remanded for reconsideration under the pre-amended provision, emphasizing the incorrect application of the amended Section 85(3A) and directing a fresh review of the Condonation of Delay application.

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Issues:
1. Appeal against denial of Service Tax refund.
2. Condonation of delay in filing the appeal.
3. Interpretation of amended Section 85(3A) of the Finance Act, 1994.

Analysis:
1. The appellant filed an appeal against the denial of a Service Tax refund by the Assistant Commissioner. The Commissioner (Appeals) rejected the appeal due to a delay of 112 days beyond the two-month limitation period set by the amended Section 85(3A) of the Finance Act, 1994. The appellant received the adjudication order on 14-6-2012 and filed the appeal on 4-12-2012, within the extended three-month period under the pre-amended provision.

2. The Commissioner (Appeals) based the dismissal of the appeal on the amended provision introduced on 28-5-2012, which reduced the appeal filing period to two months. However, the President's assent to the Finance Bill, 2012 on 28-5-2012 did not apply retrospectively to the adjudication order passed on 21-5-2012. Therefore, the unamended Section 85(3) with a three-month appeal filing period was applicable in this case.

3. The Tribunal found the Commissioner (Appeals)' conclusion regarding the delay in filing the appeal under the amended Section 85(3A) to be erroneous. The Tribunal held that the amended provision did not govern appeals against adjudication orders issued before the President's assent to the Finance Bill, 2012. Consequently, the matter was remanded to the Appellate Commissioner for a reconsideration of the Condonation of Delay (COD) application under the pre-amended provision.

In conclusion, the Tribunal set aside the Commissioner (Appeals)' decision, emphasizing the inapplicability of the amended provision to the case at hand and directing a fresh review of the COD application based on the correct interpretation of the relevant legal provisions.

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