2014 (7) TMI 749

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....Accordingly, after disposing the stay application, we take up the appeal for disposal. 3. After hearing the Ld.AR and on perusal of records, we find that the applicants are engaged in the business of construction of commercial and residential complex. By the Order-in-Original No.18/2008 dt. 26.3.2008, the Joint Commissioner confirmed the demand of tax of Rs. 5,02,844/- and Rs. 10,056 towards Education Cess along with interest and penalty on the "Construction of Complex Service" for the period from 16.6.2005 to 31.3.2006 and also confirmed Rs. 2,09,496/- and Rs. 4190/- Education Cess for the period 10.9.2004 to 31.3.2006 on the "Construction of Industrial and Commercial Complex Service". There is also demand of interest and also imposition ....

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....complexes to sell by agreement to others, citing Board's Circular No. 108/02/2009 dated 29.1.2009. Even assuming that the letter is to be considered as a refund application as stated by you, none of the procedures prescribed for claiming refund have been followed. As per Section 11B of the Central Excise Act, 1944 made applicable to Service Tax as per Section 83 of the Finance Act, 1994, the proper authority for sanctioning refunds is the jurisdictional Assistant Commissioner, whereas your letter has been addressed to the Superintendent, Service Tax Commissionerate, Chennai - 35. 4. With reference to point (3) above, your claim that your letter dated 16.4.2009 should be treated as a prayer seeking rectification of mistake under Secti....