TaxTMI 
TaxTMI 
2021 (12) TMI 622
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Komathi, Authorized Representative for the Respondent ORDER Brief facts which are undisputed, as could be gathered from the orders of lower authorities as well as after hearing both sides, inter alia, are that the appellant had taken on lease the maintenance of toilets at the Central Bus Stand and the New Bus Stand at Tirunelveli; that it was noticed that Tirunelveli Municipal Corporation had ....
X X X X Extracts X X X X
X X X X Extracts X X X X
..../-, which were under process with the Department; that the appellant vide letter dated 16.08.2019 requested the Assistant Commissioner of G.S.T. and Central Excise, Tirunelveli to refund the Service Tax of Rs. 20,67,828/-; that Tirunelveli Municipal Corporation had paid Rs. 13,56,747/- on 03.04.2017 and Rs. 7,11,081/- on 18.04.2017 while the appellant had filed refund claim on 10.12.2019. 2. A Sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to be decided is: whether the Revenue was justified in rejecting the refund claim of the appellant as time-barred? 5. I have carefully considered the facts of the case vis-à-vis the decisions/rulings referred to during the course of arguments and I find that there are contrary decisions of higher fora on this issue. I find that the decision of the Hon'ble jurisdictional High Court of Judic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e for a sum of Rs. 4,39,683/- cannot be barred by limitation, and ought to be refunded. 14. There is no doubt in our minds, that if the Revenue is allowed to keep the excess service tax paid, it would not be proper, and against the tenets of Article 265 of the Constitution of India. On the facts and circumstances of this case, we deem it appropriate to pass the following directions :- (a) The ....