2021 (12) TMI 622

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....EMBER (JUDICIAL) Shri A. Shunmugasundaram, Advocate for the Appellant Ms. K. 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 ....

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....heir letters dated 24.05.2019 filed refund claim for Rs. 13,56,747/- and Rs. 7,11,081/-, 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. 7,11,0....

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.... and Ms. K. Komathi, Learned Additional Commissioner for the Revenue. 4. The only issue 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 f....

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....own by the Hon'ble Apex Court, and therefore we have no hesitation in holding that the claim of the Assessee 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. ....