TaxTMI 
TaxTMI 
2021 (11) TMI 16
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed in this appeal. 2. Facts of the case, in a nut shell, is that appellant's sister concern M/s. Kirloskar Power Equipments Pvt. Ltd., that was engaged in providing consultancy engineering service namely, 'Scientific & Technical Consultancy Service', before it got merged with the appellant had paid service tax on 28.03.2006 on reverse charge mechanism against services availed from overseas European company. The respondent-department raised demand for payment of interest of Rs. 22,166/- on the services tax component of Rs. 7,65,445/- and issued show cause that was adjudicated against the appellant who went on appeal before the Commissioner (Appeals), Central Excise, Pune-III. The Commissioner (Appeals) had set aside the interest demanded ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2 confirming penalty under Section 78 and 77 were passed had been challenged by the respondent-department. In placing reliance on the case laws reported in 2018 (9) G.S.T.L. 8 (Bom.) in the case of M/s. Parijat Construction along with KVR ConstructionST/2012 (26) STR 195 (Kar), Hindustan Cocoa Products-1994 (74) ELT 525 (Bom.), 3E Infotech - 2018 (18) G.S.T.L. 410 (Mad.), Geojit BNP Paribas Financial Services - 2015 (39) STR 706 (Ker.), he also argued that service tax since was paid on account of mistake of fact and not on account of mistake of law, the same is held to be refundable in the decisions referred above for which the appellant's appeal to allow refund to it is required to be disposed of favourably by set aside the order passed by....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... case where the duty becomes refundable "as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction (underlined to emphasize). Therefore, the relevant date, in case of an order passed by appellate authority, would be the date of passing of such order which in the instant case was 31.10.2012. Refund application, if any, is filed before 30.10.2013 should have been considered as filed within one year of the relevant date. This has been ignored by the adjudicating authority and the Commissioner (Appeals) in the case of appellant who filed the refund application on 14.10.2013 which is almost 16 days before completion of one year of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....against the issue, it can invariably lead a rational human being to a conclusion that there is no requirement of an express direction for refund of service tax paid that was not payable if as a consequence of judgment or decree such duty becomes refundable. The stipulation contained in Mafatlal Industries Ltd. judgment that if duty is declared as illegal, unconstitutional in respect of any other person say in respect of 'Y' then 'X' cannot claim after passes of long years though he had fought a legal battle up to a certain stage and subsequently abandoned it (para-22 of the Mafatlal Industries Ltd. judgment). However, in the instant case it is in respect of appellant itself the said order that duties was not leviable has been passed that ar....