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2014 (5) TMI 179 - HC - Service TaxRefund of the Service Tax - Bar of limitation - Held that:- From the materials available on record, it is seen that the amounts were credited to the Revenue under the Head of Account. "0044 - Service Tax" through TR-6 challans, which are purported for payment of Service Tax only and as such, the claim of the respondent that the payment was only deposit and not Service Tax, cannot be sustained. Further, a tax, be it., direct or indirect, is intended for immediate expenditure for the common good of the state and it would be unjust to require its repayment after it has been in whole or in part expended, which would often be the case in most payments of such sort. Therefore, it is impracticable for the authorities to refund applications that are filed beyond time even it is paid under a mistake of law. Therefore, the authorities have rightly rejected the claim of the respondent and this aspect has not been taken note of by the learned single Judge. - respondent. is not entitled for refund of the claim and the order of the learned single Judge needs to be interfered with - Decided in favour of Revenue.
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