2021 (7) TMI 573 - AT - Service Tax

CESTAT Chennai: Refund Appeal Allowed, Service Tax Error Corrected

M/s. Inox Air Products Private Limited Versus Commissioner of G.S.T. and Central Excise, Chennai

M/s. Inox Air Products Private Limited Versus Commissioner of G.S.T. and Central Excise, Chennai - TMI Issues involved:Rejection of refund on the ground of erroneously paid Service Tax by SIPCOT on developmental charges.Analysis:The judgment by the Appellate Tribunal CESTAT Chennai revolved around the sole issue of the rejection of a refund due to the erroneous payment of Service Tax by SIPCOT on developmental charges. The refund was initially rejected on the grounds of being time-barred after the issuance of a Show Cause Notice and subsequent adjudication. This rejection was upheld in the Order-in-Appeal No. 147/2019. However, upon a thorough examination of the case, the Tribunal found that the issue at hand had already been addressed by the Chennai Bench of the CESTAT in previous cases such as M/s. Roop Automotives Ltd., M/s. Dynamic Techno Medicals Pvt. Ltd., and M/s. Sakthi Industries.The Tribunal, in line with the precedents set by the aforementioned cases, set aside the impugned order and allowed the appeal by way of remand. The Adjudicating Authority was directed to verify whether the date of the refund application adhered to the time limit specified under Section 11B of the Central Excise Act, 1944. If the application met the time limit criteria, the Authority was instructed to issue the refund along with any consequential benefits as per the relevant laws. This decision was pronounced as the operative part of the order in open court, providing clarity and direction for the resolution of the issue at hand.