2019 (3) TMI 954

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....2012 3,30,516/- ST/51363/2016 19.01.2015 01.10.2012 to 31.03.2013 42,721/- ST/51364/2016 16.01.2015 01.10.2013 to 31.12.2013 27,458/- ST/51355/2016 19.01.2015 01.04.2012 to 30.09.2012 3,12,340/- Relevant facts are as follows that the appellant filed refund of service tax for the respective amount and the respective period in terms of Notification No. 17/2011-ST as amended by Notification No. 40/2012 - ST. The said refunds were rejected by both the adjudicating authorities for being filed beyond the time limit of one year from the end of month in which actual payment of service tax was made by the SEZ unit to the registered service provider without any reason for condonation of delay in filing the cl....

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....cel of the Notification and it is only subject to fulfilment of said condition that benefit of refund could have been allowed to the assessee. While justifying the Order it is submitted that the relevant case law has duly been discussed by the adjudicating authorities. Appeal is accordingly prayed to be dismissed. 5. After hearing both the parties, I observe and hold as follows that Notification No. 40/2012 - ST dated 29.06.2012 exempts the services on which service tax is eligible under Section 66b of the said Act received by a unit allocated in Special Economic Zone (SEZ) or developer of SEZ and used for authorised operation from the whole of the service tax education cess and secondary and higher education cess leviable thereupon. The....