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2015 (2) TMI 752 - AT - Service TaxDenial of refund claim - receipt of donation from caterers - Bar of limitation - Held that:- As regards the refund of ₹ 47,029/- already sanctioned under Section 11B it is quite clear that interest has to be paid under Section 11BB of the Central Excise Act as made applicable to Service Tax - In the case of refund which was rejected, I note that the appellant requested for an assessment order in respect of the tax which they were persuaded to pay. This request was made within three months of the date of payment of Service Tax. Had they received the assessment order/adjudication order under the Finance Act confirming the tax payment, they would have applied for refund under Section 11B as made applicable to Finance Act, 1994. Notwithstanding this aspect, it has been held in various judgements pursuant to the Hon'ble Apex Court judgement in the case of M/s Mafatlal Industries [1996 (12) TMI 50 - SUPREME COURT OF INDIA] and as held in the judgement of KVR Construction (2012 (7) TMI 22 - KARNATAKA HIGH COURT), that the time bar under 11B will apply only if the demand has been made or paid as duty under the law. In the present case no such demand was made under law by a demand or order. Rather the tax which was collected was not payable in law and appellants were persuaded to pay the amount. Therefore, the appellant is entitled to refund along with appropriate interest payable under law. - Decided in favour of assessee.
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