Refund limitation for retrospective service-tax exemption runs from the mandatory tax-payment certificate, preserving a timely refund claim.

Section 104 of the Finance Act, 2017 retrospectively exempted specified one-time upfront amounts for long-term industrial-plot leases and permitted refunds of service tax already collected, subject to a six-month filing period. The notes state that limitation runs from issuance of the mandatory service-provider certificate confirming tax payment, because that certificate must accompany the refund application. Computing time from presidential assent would disregard this required supporting document. On that approach, the refund application was filed within limitation and the substantial questions of law were answered for the assessee.

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Issues: Whether the six-month limitation for claiming refund under the retrospective service-tax exemption commences from the date of presidential assent to the Finance Act, 2017 or from the date of the service-provider certificate required to support the refund application.

Analysis: Section 104 of the Finance Act, 2017 retrospectively exempted the relevant one-time upfront amount for long-term industrial-plot leases and provided for refund of tax already collected, with a six-month period for filing the claim. The refund application had to be accompanied by SIPCOT's certificate confirming payment of service tax. Since that certificate was issued on 19.12.2017, the limitation could commence only upon its issuance; the application filed on 26.02.2018 was consequently within six months. The Tribunal's computation from the date of presidential assent disregarded the mandatory supporting certificate.

Conclusion: The refund claim was within limitation, and the substantial questions of law were answered in favour of the assessee.

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