2015 (1) TMI 457

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.... For the Respondent : Shri N N Prabhu Desai, Superintendent (AR) JUDGEMENT The appellants are in appeal against the impugned order which resulted in rejection of the refund claim filed by them. 2. The facts of the case are that the appellants are a developer of SEZ and received Consulting Engineering and Business Auxiliary Service. They filed a refund claim of Rs. 1,99,925/- on 31.12.20....

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.... of refund should not arise at all. 5. On the other hand, the Ld. A.R. stated that the list of services should have been got approved before the service was actually received. He stated that extension for filing the refund has to be considered only for genuine reasons which the appellants did not put forth. He also relied on the CESTAT judgment in the case of DHL Lemuir Logistics Pvt. Ltd. repo....

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....ervice Tax Act, have been passed by Parliament, the provisions of Section 51 have to be given effect to. The reliance placed on the DHL Logistic Pvt. Ltd. (supra) by the A.R. relates to exemption notification No. 4/2004 which did not incorporate the refund mechanism. On the other hand, in the case of Intas Pharma Ltd. Vs. CST reported in 2013 (32) STR 543 (Tri.-AHD), it was held that provisions of....