2017 (12) TMI 1031

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....issioner (AR) - For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 01.07.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has upheld the Order-in-Original and rejected the appeal of the appellant. Briefly the facts of the case are that the appellants are holders of Service Tax Registration Certificate No.AAACS....

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....The appellants refunded an amount of Rs. 1,80,49,083/- (Rupees One Crore Eighty Lakhs Forty Nine Thousand and Eighty Three only) to M/s. HAL, as the bank guarantee is surrendered by M/s. HAL ahead of expiry period of 31 months. Hence, it is noticed that the appellants had filed the refund claim beyond the period of one year from the date of payment of service tax. A show-cause notice was issued to....

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.... date" for the purpose of refund. He further submitted that the "relevant date" for the purpose of Section 11B seeking refund is the date on which the amount of commission was repaid by the appellant to its party and not the initial date of deposit. He also submitted that the refund has arisen only on account of surrender of bank guarantee and consequent refund of proportionate amount of commissio....