2022 (8) TMI 991

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....iginal refund claim was filed on 22.07.2015 (in actual 21.07.2015) for the period 2014-15 (w.e.f. August, 2014). Under clause (g) to proviso appended to Notification No.41/2012-S.T. dated 29.06.2012, it has been provided that the claim for rebate of Service Tax paid on the specified services used for export of goods filed on 21.07.2015 covered the period from April, 2014 and so as advised by the Department, the Appellant requested to return the claim. The Superintendent (Tech) vide his letter dated 24.08.2015 returned the claim papers. Thereafter after several correspondences, the claim was filed. The adjudicating authority rejected the claim on the ground of limitation and such order passed by the adjudicating authority was upheld by the C....

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.... The Appellant submitted the relevant documents as asked for by the department from time to time. In the same page of the Order-in-Original, in para 4, it has been stated that as informed by the Range Superintendent, all documents were filed on 23.06.2016. The Range Superintendent in his report, as stated in last para in page 53 and 54, submitted that out of the claim of Rs.3,83,555/-, Rs.51,849/- was not related to present claim, Rs.1,12,968/- was deducted as barred by limitation, the bill amount of Rs.8,686/- was revised to Rs.4,686/- and also bill for Rs.646/- was revised to Rs.346/-. Therefore, the final claim came down to Rs.2,14,438/-. The Ld.Assistant Commissioner, Central Excise, Bardhaman Division vide Order-in-Original No.21/AC/BD....

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..../15/2007-TRU dated 17.07.2008, which is applicable in respect of refund of Service Tax paid on taxable services used by exporters, it has been clarified that such refund claim applications should be finalized within a maximum period of 30 days from the date of filing of refund claim. In the present case refund application was filed on 22.07.2015 but the claim has been rejected on 19.08.2016 i.e. after a lapse of more than one year from the date of submission of the refund claim. (iii) That the Central Excise Act also provides for payment of interest on delayed payment of refund. As per Section 11BB, if any duty ordered to be refunded under Section 11B has not been refunded within three months from the data of receipt of the refund ....

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....ion, Re-submission of refund claim-refund filed initially returned on being incomplete or without proper ground, filed subsequently with proper documentary evidence after a lapse of more than one year, rejected on limitation Resubmission of refund claim to be considered from date of filing of claim as held by Delhi High Court in case of Arya Exports [2005 (192) ELT 89 (Del)] - Appellant eligible for refund claim as followed by adjudicating authority on the ground that there is no question of limit nor there is unjust enrichment - Impugned order set aside. The facts of the case are squarely covered by the above decisions. 5. Heard both sides and perused the appeal records. 6. In this regard, it is observed that in para 2.4 of Chapter 9....