TaxTMI 
TaxTMI 
2022 (3) TMI 10
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....As per Section 104 of the Finance Act, 1994, the levy and collection of service tax on the onetime payment of development charges is eligible for refund provided that refund claim is filed within a period of 6 months from the date on which the Finance Bill, 2017 receives the assent of the President of India. As per the above time limit prescribed, the Finance Bill, 2017 was passed on 01.04.2017 and the refund claim has to be filed on or before 30.09.2017. The appellant had filed the refund claim only on 29.12.2017 which is beyond 6 months as prescribed under Section 104 (3) of the Act. Show cause notice was issued proposing to reject the refund claim on the ground of limitation. After due process of law, the original authority rejected the ....
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....entral Excise - 2021 (4) TMI 888 - CESTAT Chennai 3. Ld. A.R. Shri Vikas Jhajharia appeared for the respondent. He supported the findings in the impugned order. He relied upon the decision in the case of JPG Construction Pvt. Ltd. Vs CGST New Delhi vide Final Order No.51040/2021 dated 09.02.2021 and the decision in Roop Automotives Ltd. Vs CGST & CE Chennai - 2019 (37) ELT 1676 (Tri.-Chennai). 4. Heard both sides. 5. The appellant had claimed refund of service tax paid on development charges as under Section 104 of the Finance Act, 1994 as amended. The said section reads as under :- "SECTION 104. Special provision for exemption in certain cases relating to long term lease of industrial plots. - (1) Notwithstanding anything contained in....
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.... appellant is not at all responsible for the delay. The Section 104 of the Finance Act, 1994 does not provide as to who has to file the refund claim. When SIPCOT has collected service tax from the appellant, the refund claim can be filed by SIPCOT or the appellant. However, when the appellant has to make an application for refund, they have to get the necessary documents from SIPCOT. The documents in the nature of proof of payment of service tax and also the letter of SIPCOT stating that SIPCOT has not applied for refund have to be submitted for claiming the refund. Only after obtaining necessary documents, the refund claim can be filed. SIPCOT has intimated the appellant vide letter dated 09.11.2017. This letter issued by SIPCOT dated 09.1....