2024 (7) TMI 754

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....uthorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the refund claim of service tax paid by them, was denied. 2. The facts of the case are that the appellant is engaged in the business of immovable property and during the financial year, 2015, the appellant booked 33 flats with M/s Riverbank Developers Private Li....

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.... paid by them. Thereafter, the appellant filed refund application within one year from the date of cancellation of booking of flats. The said refund claim was initially rejected by the ld.Adjudicating Authority, which was affirmed by the ld.Commissioner (Appeals) holding that the refund claim has been filed beyond the time limit prescribed under 11B of the Central Excise Act, 1944 and the same has....

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.... claim the refund as held by this Tribunal in the case of M/s Grey Orange India Private Limited Vs. Principal Commissioner, CGST, Gurugram reported in 2021 (12) TMI 1232-CESTAT, Chandigarh to the effect that they have not taken the cenvat credit and have borne the component of service tax paid by them. The appellant has furnished the Chartered Accountant's Certificate certifying the above said fac....

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....t the appellant paid advance towards purchase of 33 Flats in the year, November-December, 2015 and also paid the service tax on advance. Later on, the booking of the said flats was cancelled on September, 2017 and the builder has returned the amount of advance payment made and did not refund the payment of service tax to the appellant as the builders have no provisions to claim refund of service t....