2017 (4) TMI 755

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.... For Applicant(s)  :  Shri N Satwani, Authorised Reprersentative For Respondent(s)  :  Shri VK Jain, Advocate ORDER Per : Dr D.M. Misra This is an application filed by Revenue seeking Stay of the Order in Appeal No OIA-RAJ-EXCUS-000-APP-134-16-17 dt 12/01/2017. 2.  The Ld AR for the Revenue submits that pursuant to  Sec. 103 of the Finance Act, 1994&nbs....

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....94, inserted through the amending Finance Act,2016,  is directory in nature and not a mandatory provision, like Sec. 11B of CEA, 1944,  hence, even though not expressed, the power to  relax the procedural condition including  condonation of  the delay in  filing the refund application is implied. 4. The relevant provision i.e. Sec.103 of Finance Act,1994  unde....

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...., as the case may be, the Ministry of Shipping in the Government of India certifies that the contract had been entered into before the 1st day of March, 2015. (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected had sub-section (1) been in force at all material times.  (3) Notwithstanding anything contained in this Chapter,....