𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗥𝗲𝘀𝗶𝗱𝗲𝗻𝘁𝗶𝗮𝗹 𝗖𝗼𝗺𝗽𝗹𝗲𝘅𝗲𝘀 📢 The Tribunal held: "Since the appellant bore the tax incidence for a flat intended for personal use, refund denial was unfounded. The appellant is entitled to the refund."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Smt. Sheela Vimala Rani ⚖️ 𝗜𝘀𝘀𝘂𝗲: Is the appellant’s claim for a refund of service tax on her flat purchase valid? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Purchased a flat in a residential complex for personal use and paid service tax, later seeking a refund under CBEC Circular No. 108/02/2009-S.T.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the refund claim was timely, as it was filed within one year per Section 11B, rendering the time-bar claim invalid. Since the appellant paid the service tax included in the builder’s consideration, the appeal was allowed, and the refund was granted.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Smt. Sheela Vimala Rani vs. Commissioner of Central Excise, Madurai 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 42180 of 2013 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 11 October 2023 📜 This ruling affirms the right to a refund on service tax for flats intended for personal use if the tax was borne by the buyer.