IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.2 (Arising out of Order-in-Appeal No. 351/S. Tax-I/Kol/2018 dated 11.05.2018 passed by Commissioner of CGST & Central Excise (Appeal-I), Kolkata.)

M/s Delta Plus (I) Pvt. Ltd., EN-34, 1^st, Floor, Sector-V, Salt Lake, Kolkata-700091.

...Appellant VERSUS Commissioner of CGST & Central Excise, Kolkata, 180, GST Bhawan, Shantipally, Rajdanga Main Road, Kolkata-700107.

.. ...Respondent APPERANCE :

Mr. Harsh Gadodia, Advocate for the Appellant Ms. Suman, Authorized Representative for the Respondent CORAM:

HON’BLE MR. R. MURALIDHAR MEMBER (JUDICIAL)

FINAL ORDER No.75572/2026 DATE OF HEARING : 27.04.2026 DATE OF DECISION : 27.04.2026 Per R. Muralidhar :

The issue pertains to the rejection of the refund filed by the Appellant.

2. The appellant is a registered SEZ unit. For the Service Tax paid by them in respect of the Service Tax utilized by them during the period October, 2012 and March, 2013, the appellant have filed there refund claim in Rs.62,074/-. While filing the refund claim they have stated that they are claiming the refund in terms of Notification No. 12/2013-ST dated 01.07.2013. The Adjudicating A