TMI Blog2013 (11) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... stating that refund claim is time barred - Held that:- Commissioner (Appeals) findings with regard to unjust enrichment as in respect of inward freight where the Appellant have paid the Service tax on the GTA Service received as service recipient is not correct, as in such cases there is no question of recovery, the service tax paid from their customers. Limitation period under section 11B would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent: Ms. V. P. Batra, AR ORDER Per Rakesh Kumar: The appellant as recipient of goods transport services paid service tax on GTA service received by them during the period from Jan05 to Nov 06. However, they paid service tax on the gross amount of transport charges without availing of the exemption Notification No.32/04-ST dt. 03.12.2004. However, subsequently on realising thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. R. L. Philips, ld. counsel for the appellant, citing the judgment of Apex Court in the case of Mafatlal Industries Ltd. Vs Union of India reported in 1997(89) ELT-247(SC) pleaded that in view of this judgment, the amount collected as duty by the Government without the authority of law cannot be retained by the Government and for refund of such amount, the limitation period under section 11B is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not agree with the Commissioner (Appeals) findings with regard to unjust enrichment as in respect of inward freight where the Appellant have paid the Service tax on the GTA Service received as service recipient, as in such cases there is no question of recovery, the service tax paid from their customers. I am, however, of prima facie view that the limitation period under section 11Bwould be appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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