2022 (8) TMI 643

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....presentative for the Respondent ORDER RAJU This appeal has been filed By Shri Ram Laxman Sthapatya Co. against rejection of claim of refund of service tax under Section 102 of the Finance Act, 1994. The said section 102 was introduced by Finance Act, 2016 and it reads as under: "SECTION 102. Special provision for exemption in certain cases relating to construction of Government b....

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.... cultural establishment; (c) a residential complex predominantly meant for self-use or for the use of their employees or other persons specified in Explanation 1 to clause (44) of section 65B of the said Act, under a contract entered into before the 1st day of March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date. (2) Refund shall be ma....

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....ed certificates of Garrison Engineers showing the nature of work done and the date of contract, which are two relevant factors needed for processing the claim. Merely because the original contracts could not be produced, due to them being covered by Official Secrets Act, the rejection of refund claim is not correct. The orders of lower authorities do not examine the certificates of the Garrison En....