2021 (3) TMI 786

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.... case are that the appellant is engaged in providing taxable services under the category of "Airport Services" and other taxable services and holding Service Tax Registration. The appellant filed a refund claim being an amount of Rs. 3,79,85,793/- before the Deputy Commissioner of Central Excise along with necessary documents. The said amount was lying in balance in their credit as on June 2017 which was paid by the appellant as advance payment under sub-Rule 1A of Rule 6 of Service Tax Rules and the said refund claim was filed on 10.01.2018. After following the due process, the Deputy Commissioner while confirming the proposals in the SCN held as under: a) concluded that an amount of Rs. 15,00,000 paid vide two challans No. 2759 dated 05....

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....itted that it is evident from ST-3 summary and deposit and utilization of April to June 2017 quarter account current, in Para 5 of Order-in-Original, that refund claim of Rs. 3,79,85,793/- arises out of deposits in April-June 2017 quarter, which comes to Rs. 7,65,06,454/-. He further submitted that it was only a simple proposition that the amounts paid first was appropriated against tax due and what is carried forward is the amount last paid that the Respondent ought to have expected that the refund of balance i.e. service tax paid under Finance Act 1994 is not subject to time limit in sub-section (1) of Section 11B of Central Excise Act and in view of Section 142 (5) of the CGST Act 2017. He further submitted that it is well settled that t....

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....specified in Section 11B(2) of the Central Excise Act but by an express non-obstante clause, it is provided that none of the other provisions of existing law will be applicable other than sub-section (2) of Section 11B of the Central Excise Act. It is pertinent to note the provisions of Section 142(5) which reads as follows: (5) Every claim filed by a person after the appointed day for refund of tax paid under the existing law in respect of services not provided shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 1....