2019 (7) TMI 1016 - AT - Service Tax

Tax Tribunal Upholds Decision on Refund Claim Deadline

M/s U.P. State Construction & Infrastructure Development Corporation Limited [Formerly known as U.P. Samaj Kalyan Nirman Nigam Limited] Versus Commissioner of CGST & Central Excise, (Kanpur)

The Tribunal upheld the decision of the Lower Authorities, dismissing the appeal regarding a refund claim under Section 102 of the Finance Act, 1994. The ... Time Limitation - Refund claim - Section 102 of the Finance Act, 1994 - refund claim in respect of Service Tax paid from 1st April, 2015 to 29th February, 2016 filed by appellant on 06.02.2017 - HELD THAT:- Sub-section (3) of Section 102 of the Finance Act, 1994 provides for submission of refund claim in respect of Service Tax paid from 1st April, 2015 to 29th February, 2016 in respect of taxable services provided to Government within a period of 6 months from the date on which Finance Bill, 2016 received the assent of the President of India. It was further informed that the said Finance Bill, 2016 received assent of the President of India on 14.05.2016 and therefore the last date for filing refund claim under Section 102 of the Finance Act, 1994 was 13.11.2016. The Lower Authorities have held that the appellant’s application for refund was filed by appellant on 06.02.2017 and therefore, the same was hit by limitation under Sub-section (3) of Section 102 ibid. Appeal dismissed - decided against appellant. Issues: Limitation period for filing refund claim under Section 102 of the Finance Act, 1994Analysis:The judgment deals with the issue of the limitation period for filing a refund claim under Section 102 of the Finance Act, 1994. The appellant had submitted an application for refund on 06.02.2017, which the Lower Authorities held to be beyond the prescribed time limit. It was noted that as per Sub-section (3) of Section 102 of the Finance Act, 1994, the last date for filing a refund claim for Service Tax paid from 1st April, 2015 to 29th February, 2016 was 13.11.2016, as the Finance Bill, 2016 received the assent of the President of India on 14.05.2016. The Lower Authorities concluded that the appellant's application for refund was time-barred under the said provision. The Tribunal, after considering the arguments presented by both parties, upheld the decision of the Lower Authorities and dismissed the appeal.In this judgment, it is evident that the Tribunal strictly adhered to the provisions of the Finance Act, 1994 regarding the limitation period for filing refund claims. The Tribunal emphasized the importance of complying with statutory timelines and held that the appellant's failure to file the refund claim within the prescribed period rendered the claim time-barred. The decision underscores the significance of procedural compliance in matters of taxation and highlights the consequences of missing statutory deadlines in seeking refunds under the relevant legislation.Overall, the judgment serves as a reminder of the legal principles governing the time limits for filing refund claims in tax matters and emphasizes the need for taxpayers to be vigilant and proactive in meeting such deadlines to avoid adverse outcomes. It reinforces the notion that strict adherence to statutory provisions is essential in ensuring the validity and enforceability of claims made under tax laws, thereby promoting certainty and consistency in the application of legal principles within the taxation framework.