https://www.taxtmi.com/caselaws?id=383483 Section 104 of the Finance Act, 2017 is treated as a special exemption and refund provision for service tax collected on one-time development charges, but the refund claim remains governed by the statutory refund framework under Section 11B of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The six-month period in Section 104(3) is construed as directory rather than mandatory, yet the claimant must still file a complete refund application and satisfy the procedural and temporal requirements of Section 11B. The refund cannot be refused merely for not fitting a rigid reading of Section 104(3), but entitlement depends on compliance with Section 11B. en-us Fri, 19 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383483 Section 104 of the Finance Act, 2017 is treated as a special exemption and refund provision for service tax collected on one-time development charges, but the refund claim remains governed by the statutory refund framework under Section 11B of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The six-month period in Section 104(3) is construed as directory rather than mandatory, yet the claimant must still file a complete refund application and satisfy the procedural and temporal requirements of Section 11B. The refund cannot be refused merely for not fitting a rigid reading of Section 104(3), but entitlement depends on compliance with Section 11B. Case-Laws Service Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383483