JYOTSANA D. PATEL Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE appellant is in appeal against the impugned order wherein refund of Rs. 45,000/ - sanctioned by the Adjudicating Authority has been set aside by the Commissioner (Appeals). The brief facts of the case are that the appellant is owner of one residential unit. During the acquisition of the residential unit, the builder of the said unit collected service tax from the appellant and deposited the same with the department. As there is no levy of service tax on residential unit as held by the Hon'ble High Court in K.V.R. Constructions v. CCE - : 2010 -TIOL -68 -HC -KAR -ST : 2010 (17) S.T.R. 6 (Kar.) the appellant filed a refund claim of the amount paid by the builder as service tax to the department. The Adjudicating Authority sanctioned the refund claim and held that as there is no service tax payable by the appellant, therefore, they are entitled for refund. But on appeal by the revenue before the Commissioner (Appeals), it was held that the refund claim is barred by limitation. Aggrieved from the said order, appellant is before me.

(2.) NONE appeared on behalf of the appellant but written submission have been filed for consideration of their appeal as well as stay application.