The New Delhi bench of CESTAT in the matter of M/s. Aadhar Stumbh Township Pvt.Ltd. Vs. Commissioner of Central Excise & Central Goods & Service Tax Commissionerate, Delhi-West.{Service Tax Appeal No.50046 of 2020 (SM) } has held that the no limitation will be applicable in the case of refund having the nature of revenue deposit . Some relevant observation of the tribunal :

“I hold that the refund application has been filed within the limitation as prescribed under Section 102(3) of the Finance Act. I further hold that in view of Section 102(1) and (2) of the Finance Act, the service tax deposited by the appellant has taken the changed character of revenue deposit, by operation of law as the Government of India extended exemption with retrospective effect vide notification no.9/2016-ST read with Section 102 introduced by Finance Act, 2016. Thus, the rejection of refund by Revenue is also hit by Article 265 of the Constitution of India. I further hold that no limitation is applicable for refund in the facts and circumstances of the present case, due to the amount lying with the Revenue having the nature of revenue deposit. “

The judgement can be accessed at :

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