Page 75 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] ZAIGHAM ENTERPRISES v. COMMISSIONER OF CUS., C. EX. & S.T., NOIDA 401

2020 (35) G.S.T.L. 401 (Tri. - All.)
IN THE CESTAT, REGIONAL BENCH, ALLAHABAD
[COURT NO. I]
Ms. Archana Wadhwa, Member (J)
ZAIGHAM ENTERPRISES
Versus
COMMISSIONER OF CUS., C. EX. & S.T., NOIDA

Final Order No. A/71523/2019-SM(BR), dated 6-8-2019 in Appeal
No. ST/70348/2019-SM
Refund - Limitation - Condonation of delay of two days in filing re-
fund application seeking refund of Service Tax paid during period 1-4-2015 to
28-3-2016 under Notification No. 25/2012-S.T. as amended by Notification No.
9/2016-S.T., dated 1-3-2016 - Aforesaid notification requiring filing of refund
application within six months from date of Finance Bill, 2016 receiving assent
of President - Court has no jurisdiction to enlarge limitation period provided
under a notification which required to be strictly interpreted - Delay in filing
refund application not condonable - Section 11B of Central Excise Act, 1944 as
applicable to Service Tax vide Section 83 of Finance Act, 1994. [paras 4, 5]
Appeal rejected
REPRESENTED BY : Shri Anupam Kumar Tiwari, Authorised Repre-
sentative, for the Respondent.
[Order]. - On matter being called nobody appeared for the appellant. Ac-
cordingly, I have heard Learned AR appearing for the Revenue and have gone
through the impugned order.
2. As per facts on record, the appellant filed a refund claim of
Rs. 1,07,278/- consequent to amendment in Mega Notification No. 25/2012, dat-
ed 20-6-2012 by way of amending Notification No. 9/2016-S.T., dated 1-3-2016.
The said amendment provided refund of taxes paid during the period 1-4-2015 to
28-3-2016 on services provided under a contract entered prior to 1-3-2015. Re-
fund applications were required to be filed by the assessee within a period of six
months from the date when the President has given his assent to the Finance Bill.
The said assent was given on 14 May, 2016 which became the relevant date for
the purpose of considering the limitation of six months as provided in the notifi-
cation.
3. The appellant’s refund application was filed on 18-11-2016 i.e. be-
yond the period of six months as provided in the said notification. Accordingly,
the matter was taken up by the Original Adjudicating Authority who, rejected
the refund claim on the point of limitation, after issuance of show cause notice
and following the due adjudication proceedings. On appeal, Commissioner (Ap-
peals) upheld the said order and hence the present appeal.
4. The Appellate Authority has observed that as per Section 102 insert-
ed in the Finance Bill to allow the refund of duty for the period 1-4-2015 to 28-3-
2016, an application for refund is to be filed within six months from the date on
which the Finance Bill, 2016 received the President’s assent. The said assent was
given on 14 May, 2016 and therefore refund applications were required to be
filed by 13-11-2016 the appellants have admittedly filed the application on 18-11-
GST LAW TIMES  23rd April 2020  195