2021 (4) TMI 888

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..... Sankaranarayanan, Advocate for the Appellant Shri Vikas Jhajharia, AC (AR) for the Respondent ORDER Brief facts are that the appellants filed refund claim of service tax paid on development charges to SIPCOT Industrial Growth Centre, Perundurai. As per section 104 of the Finance Act, 1994, service tax on development charges is exempted for the period 1.6.2007 to 21.9.2016. The refund cl....

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....ings of refund claim, the original authority was of the view that the refund claim is filed beyond the time limit prescribed under section 104 and therefore the appellant is not eligible for refund. The appellant once again filed an appeal before Commissioner (Appeals) who upheld the rejection of refund claim. Hence this appeal. 2. On behalf of the appellant, ld. Counsel Shri K. Sankaranarayana....

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....d claim when there was no fault on the part of the appellant to request for refund. 3. The ld. AR Shri Vikas Jhajharia appeared for the department. He supported the findings in the impugned order and stressed on the discussion made by Commissioner (Appeals) in para 9 of the impugned order. It is contended by him that refund claim has been rightly rejected. 4. Heard both sides. 5. A refund....