2023 (7) TMI 437

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.... the quarter ending September 2014. The Adjudicating Authority vide OIO No. 04/Refund/ST-I/North Div/Kol/2014-15 dated 08/12/2014 sanctioned the refund of Rs.2,60,000/-. Being aggrieved, the Department filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals), held that out of four Invoices mentioned in the refund claim for Rs.2,60,000/-, two Invoices pertained to April 2014. Accordingly, he held that the Appellant was not eligible for refund of Rs.2,47,389/- in respect of these invoices. Being aggrieved, the Appellant is before the Tribunal. 2. The Appellant submits that the Commissioner (Appeals) is in error in holding that the refund claim filed by them does not fulfill the condition of Notification No. 12/2013-ST ....

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....hich actual payment of service tax was made by such Developer or SEZ Unit to the registered service provider or such extended period as the Assistant Commissioner of Central Excise or the Deputy  Commissioner of Central Excise, as the case may be, shall permit; (a) The SEZ Unit or the Developer shall submit only one claim of refund under this notification for ever quarter; Explanation-For the purposes of this notification "quarter" means a period of three consecutive months with the first quarter beginning from 1st April of every year, second quarter from 1st July, third quarter from 1st October and fourth quarter from 1st January of every year. 6. From the above Provisions and Explanations thereto, it is seen that....

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....im shall be filed within one year from the end of the month, in which actual payment of Service Tax was made by the developer or the SEZ unit to the registered service provider. The Clause (f) in Paragraph III also provides that the SEZ unit or the developer shall submit only one refund application under the notification for every quarter. It is an admitted fact on record that within one year from the date of actual payment of Service Tax to the service provider, the appellant had filed the refund application. However, the refund application for Rs. 4,64,114/-, has not been considered by the authorities below on the ground that Service Tax paid during the particular quarter, has not been claimed for that quarter. On a conjoint reading of Cl....