2022 (4) TMI 934

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... above referred order on the sole ground of limitation is assailed in this appeal. 2. Factual back drop of this case, is brief, in that under the above Notification No. 12/2013-ST dated 01.07.2013 Appellant, who was providing Information Technology Service and Business Support Service from its SEZ Unit, had filed refund claim to the tune of Rs. 1,35,05,787/- but refund of Rs. 94,35,098/- was sanctioned through adjudication order of the Assistant Commissioner of Central Tax Division-V (Viman Nagar) vide his refund Order-in-Original No. 218/Refund/Viman Nagar/Central GST/2018-19 but an amount of Rs. 40,70,698/- claim for the period between April, 2017 to June, 2017 had been rejected as the refund application was not filed before 13th April, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....curtail the period of filing of refund for availment of exemption benefit. 4. Arguing on those 3 points noted above with reference to the Judicial decisions reported in AIR 1957 SC 271, 2003 (156) E.L.T. 945 (Bom.), 2004 (177) E.L.T. 395 (Tri. Mumbai), 2012 (27) S.T.R 20 (Tri-Del), 2020 (38) G.S.T.L. 92 (Tri - Hyd.), 2019 (31) G.S.T.L. 596 (A.P.), 2021 (54) G.S.T.L. 37 (Tri- Chennai), he urged for setting aside the order passed by Commissioner (Appeals) refusing refund only on the ground of limitation. 5. In response to such submissions, learned Authorised Representative for the Respondent-Department Mr. Prabhakar Sharma, while supporting the reasoning and rationality of the order passed by the Commissioner (Appeals), argued that discreti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he next day afterwards on which the Court or office is open: Provided that nothing in this section shall apply to any act or proceeding to which the Indian Limitation Act, 1877 applies. (2) This section applies also to all Central Acts and Regulations made on or after the fourteenth day of January, 1887" Admittedly as has been held in the Order-in-Original and Order-in-Appeal in terms of Notification No. 12/2013-ST the last date for filing of such refund application is before 30.04.2018 or to say in specific terms on or before 29.04.2018, though the same is not absolute but qualified being discretionary at the level of refund sectioning authority. However, on examination of the English calendar of the year 2018 in the open Court vis-a....