TaxTMI 
TaxTMI 
2017 (12) TMI 1312
X X X X Extracts X X X X
X X X X Extracts X X X X
..... G.R. Singh, DR for the Respondent ORDER Per S.K. Mohanty : Rejection of refund of claim on the ground of limitation, is the subject matter of present dispute. 2. In this case, the appellant had filed the application, claiming refund of Rs. 12,48,796/- on 15.07.2016 before the jurisdictional service tax authorities on the ground that service tax was erroneously paid during the period from 01.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Delhi. 11/04/2013 Registration of Lalit, Chandigarh. Unit at Chandigarh was in project stage for part of month of December 2013, hence the service tax liability related to the projects was discharged at New Delhi under New Delhi Registration. Once the Chandigarh Unit became operational, the Service Tax liability upto the months of February 2014, instead of being discharged u....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ers. No communication was received from the Department. 15/07/2016 Appellant filed a Refund Claim of Rs. 12,48,796/- with the jurisdictional officer claiming refund of service tax paid erroneously. 4. On the other hand, the ld. DR appearing for the Revenue submitted that since the refund application was filed in the proper format on 15.07.2016, the said date should be consi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....formal refund application was filed by it on 15.07.2016. It further transpires from the above date chart that the appellant was diligently pursuing with the authorities for the transfer of the excess paid Service Tax amount at Delhi into the Chandigarh account. The Department never responded to the letters of the appellant and also never advised the appellant for filing the proper refund applicati....