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2016 (6) TMI 414 - AT - Service TaxRefund - Period of limitation - Commercial or Industrial Construction Services - Service tax paid on the output service on which there was no levy - amount paid was without authority of law - Held that:- at the time of payment the assessee pays the amount under a particular head such as service tax, excise duty etc. and when subsequently it is found that this amount is not payable, the same amount stand refundable to the assessee and such refund is treated as refund of service tax/duty only. Therefore, the provision if any applies for refund of such duty is only provided under Section 11B and there is no any other provision. Any amount which is to be refunded shall be refunded in accordance with Section 11B which include the condition of time limitation. The issue has been clearly settled by the Hon'ble Supreme Court that even though the refund of duty recovered without authority of law but for the refund claims made before the departmental authorities, limitation provided under the Customs Act/Central Excise Act or the Rules made thereunder is applicable. The authorities functioning under the Act bound by its provision. Since the refund of any amount is governed by Section 11B and there being no other provision, this Tribunal being a creature under the Central Excise/Customs Act cannot go beyond the statute and therefore cannot relax the time limitation provided under the statute. Therefore, the refund claims being filed after one year is hit by limitation and therefore correctly rejected by the lower authority. The impugned orders are upheld. - Decided against the appellant
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