Refund Claim Not Time-Barred Being Last Day Of Filing Is Government Holiday – CESTAT Mumbai

The Hon’ble CESTAT, Mumbai vide its order dated 19th April 2022 in the matter of M/s Credit Suisse Services India Pvt. Ltd.  Vs.  Commissioner of Central Excise and Service Tax – Pune-I in Service Tax Appeal No. – 86272 of 2019 held that the refund claim would not be considered time-barred when the last date of filing refund falls on a weekend, followed by a Government Holiday, and the refund is filed on the very next working day.

The Appellant preferred the appeal assailing the order dated 14.02.2019 passed by the Commissioner of Central Tax (Appeals – I), Pune rejecting the refund claim on the sole ground of limitation.

Facts:

  • The Appellant from its SEZ unit, was providing the Information Technology Service and Business Support Service.
  • The Appellant filed a refund claim amounting to Rs. 1,35,05,787/- under Notification No. 12/2013-ST dated 01.07.2013 however refund amounting to Rs. 94,35,098/- was sanctioned by the Assistant Commissioner while passing the adjudication order i.e., Order-in-Original No. 218/Refund/Viman Nagar/Central GST/2018-19, and refund of Rs. 40,70,698/- for the period April, 2017 to June, 2017 was rejected on the ground that the refund application was not filed within in one year as per the said Notification and was not made before 30th April, 2018.
  • Being aggrieved an appeal was preferred against the said order but no relief was granted to the Appellant.

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