Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 421 - CESTAT NEW DELHIRefund claim - time bar - Section 11B of the CEA read with Section 83 of the FA, 1994 - services related to maintenance of Railway Track - appellant claim that the amount has been paid as Service Tax, when there was no requirement of making such payment to the Government - Held that: - The CESTAT is a creature of the statute. The same statute under Section 11B, governs grant of refund of any amount paid as Service Tax. The refund presently has been claimed for an amount of ₹ 8,19,311/-, which has been paid by the appellants as service tax. Consequently, the same can be paid only by way of satisfying Section 11B including that of time limit. The Refund claim in the present case has been filed beyond the time limit specified in Section 11B and consequently, has been rightly rejected in the impugned order - appeal dismissed - decided against appellant.
|