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2017 (12) TMI 1312
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....(Advocate) for the Appellant Mr. 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 e....
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....mendment of registration certificate of Lalit, New 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 upt....
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....er letter was sent to Chief Accounts Officers along with copies of earlier letters. 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 ....
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....r lot of persuasion, since the Department did not consider the request of the appellant, a 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 o....