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of <h1>Service Tax Refund Dispute: Limitation Period Challenge Upheld, Remand Ordered for Comprehensive Tax Verification Process</h1> <h3>MR. SHASHIDHAR BHAT Versus UNION OF INDIA, COMMISSIONER OF SERVICE TAX (APPEALS), THE ASSISTANT COMMISSIONER OF SERVICE TAX, M/s. SHYAMARAJU & CO (INDIA) PVT LIMITED</h3> MR. SHASHIDHAR BHAT Versus UNION OF INDIA, COMMISSIONER OF SERVICE TAX (APPEALS), THE ASSISTANT COMMISSIONER OF SERVICE TAX, M/s. SHYAMARAJU & CO (INDIA) ... The Karnataka High Court, through Justice Krishna S. Dixit, partially allowed the writ petition challenging the denial of a service tax refund by the Commissioner of Service Tax. The Court held that the impugned order's rejection of the refund claim on the ground of limitation, specifically paragraphs 8.7 and 8.8, was 'contrary to the law declared' by a Division Bench in *Commissioner of Central Excise (Appeals) vs. M/s. KVR Constructions* (W.A.No.2992-93/2009), which held that refund claims cannot be negatived on limitation grounds. Consequently, those paragraphs were set aside.However, the Court retained the remand portion of the order, directing the concerned authority to complete remand proceedings within three months to determine 'whether vendor-assessee of the petitioner has remitted the tax amount to the Government.' If affirmed, the refund must be granted 'forthwith' with statutory interest, and a compliance report submitted to the Registrar General. No costs were awarded.
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