Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 684 - AT - Service TaxDenial of refund claim Relevant date for refund claim - Period of limitation Unjust enrichment Duty paid under protest - Section 11B of the Central Excise Act, 1944 - Hire purchase finance Assessee pay duty under protest - Dispute of liability of service tax have been settled by the Commissioner (Appeals) vide his order dated 27.8.2010 in favour of assessee - Refund claim filled on 22.9.2010 Department argue that appellants were required to file refund claim within one year from the date of tax paid Held that:- As per the provision of Section 11B of the Central Excise Act, 1944, refund claim has to be filed within one year from the relevant date. Section 11B provides that if the duty is paid under protest, then the date relevant to be the date when the dispute is settled. Therefore, relevant date is 27.8.2010 and the appellant has filed the refund claim within one year from the relevant date. Therefore, it is held that refund claim is within time In favour of assessee Unjust enrichment Amount of service tax in interest - Amount of finance is added by interest and divided by the period thereafter the installment comes Held that:- Service tax element is nowhere mentioned in the instalment, the same has been confirmed by the C.A after verifying the records. Although the appellant paid the service tax to the department by calculating the instalment as cum-service tax, but it does mean that they have collected / included the service tax amount in their instalment. They have also explained that the instalment is only principal plus interest divided by period In favour of assessee
|