Dt /05/2024
To,
The Deputy/Assistant Commissioner of Central Tax,
Gachibowli GST Division, Rangareddy Commissioinerate,
10-3-301-303, 4th Floor, Serene Heights,
Humayun Nagar,
Masab Tank,
Hyderabad – 500 028.
Sir,
Sub: Service Tax – M/s Easy Educate Hyderabad Pvt.Ltd., - Application for refund of
pre-deposit made under Sec 35F consequent to the order of Hon’ble
Commissioner (Appeals-II), Hyderabad – Reg.
Ref: Order in Appeal No. HYD-SVTAX-RR-AP2-254-2023-24 dated 20/09/2023.
*****
1. It is to submit that we filed an appeal with the Hon’ble Commissioner
(Appeals-II), Hyderabad against the Order-in-Original No. 28/2022-23 Adjn (ADC)-ST
dated 29.07.2022 passed by the Addl. Commissioner of Central Tax Central Excise
and Service Tax, Rangareddy GST Commissionerate, on payment of pre-deposit of
Rs. 5,49,481/- being 7.5% of the Service Tax demanded vide challan dated
17/12/2022 under Sec 35F of the Central Excise Act, 1944
2. The Appeal was finally disposed of by the Hon’ble Commissioner (Appeals-II)
vide Order in Appeal No. HYD-SVTAX-RR-AP2-254-2023-24 dated 20/09/2023 and the
Hon’ble Commissioner (Appeals) was pleased to set aside the impugned demand
and allowed the appeal filed by us.
3. In view of the above, it is requested that the pre-deposit amount of Rs.
5,49,481/- may be refunded to us along with interest in terms of provisions of
Section 35FF of the Central Excise Act, 1944.
4. It is to further submit that as per para 5.2 of the CBEC Circular No
984/08/2014-CX dated 16/09/2014, the provisions of Sec 11B are not applicable to
refund of pre-deposit and the amount should be paid to the appellant within 15 days
of receipt of letter of the appellant seeking refund. As per para 7, a letter seeking
refund along with self attested copy of the order in appeal would suffice for allowing
refund.
5. It is required that the refund may be credited to the Bank Account --------------
6. The following documents are enclosed for perusal and further action please:
1. Self attested copy of the Order in Appeal No. HYD-SVTAX-RR-AP2-254-2023-
24 dated 20/09/2023
2. Copy of the challans for 5,49,481/-
3. Copy of the CBEC Circular dated 16/09/2014.
Thanking you sir,
Yours Sincerely,
For M/s Easy Educate Hyderabad Pvt.Ltd.
Copy Submitted to:
The Superintendent of Central Tax,
Kondapur GST Range.
Address for correspondence:
M/s Easy Educate Hyderabad Private Limited,
D.No.11-118/1/B/203,
Jayabheri Silicon County,
Kondapur, Hyderabad 500032, Telangana
Phone: 9866333678