Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2011 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 447 - HC - Service TaxRefunds - assessee paid service tax on the interest collected from customers voluntarily and not under protest - Claim made under Article 265 of the Constitution of India and Section 72 of the Contract Act. - Held that - Constitution Bench of the apex Court in the case of Mafatlal Industries Ltd. v. Union of India (1996 (12) TMI 50 - SUPREME COURT OF INDIA) had an occasion to go into this question - When act provides a complete mechanism for correcting any errors whether on fact or on law the burden is to work out his remedy within four corners of law. If the remedy is to be worked out within the four corners of law the party has accepted invoking the jurisdiction of the authority to refund within the period prescribed under the Act. - refund not granted - appeal dismissed.
|