2026-VIL-897-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Refund claim, Limitation period - Refund applications under Rule 5 of CCR, 2004 on export of services. The applications were initially rejected on the ground that the services did not qualify as exports. The appellant challenged these orders, and the Tribunal in its final order accepted that the services rendered constituted export of services and allowed the appeal. Subsequently, the appellant submitted a letter requesting processing of the refund claims – Dept treated this letter as a fresh refund application and rejected it on the ground of limitation, computing the period from the Tribunal's final order - Whether a refund claim stands barred by limitation when the original applications were filed within the prescribed period but the Department seeks to re-adjudicate the matter after the Tribunal has decided the issue of entitlement in the appellant's favour – HELD - The refund claims filed within the prescribed period are not barred by limitation merely because the appellant submitted a follow-up letter requesting processing of the claims after the Tribunal's decision. The Tribunal's final order dated 16.03.2017 conclusively decided the issue of entitlement, and the department was bound by such decision and required to process the refund claims suo moto. The letter dated 13.08.2018 was a request for implementation of the tribunal's decision and not a fresh refund application - Once the Tribunal decides the entitlement of a refund claim, the lower authorities cannot re-adjudicate the issue afresh or impose the limitation bar by computing the period from the tribunal's decision. The authorities must implement the Tribunal's decision in letter and spirit without further delay - The impugned order rejecting the refund claim as time-barred is set aside and the appeal is allowed
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