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2015 (3) TMI 557 - AT - Service TaxRectification of mistake - refund claim of service tax - Rverse charge mechanism - adjudicating authority rejected the claim as time-barred and the Commissioner (Appeals) allowed the appeal filed by the appellant - Tribunal denied refund claim - Held that:- In the case of Indian National Ship Owners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT] and [2009 (12) TMI 850 - SUPREME COURT OF INDIA], the Hon. Bombay High Court and Apex Court did not consider the levy to be unconstitutional in the sense it was not a levy beyond the powers given by Constitution. This position is clear because after insertion of section 66A of the Act, now such tax is being collected without any successful challenge to the said section. Prior to 18-04-2006 when 66A was introduced the only issue was that the Rule under which the tax was collected was considered to be not authorized by provisions in Finance Act, 1994. So the levy has to considered only as "without authority of law” and not as "unconstitutional”. - there appears to be no error apparent on the face of record. The appellants upon contending the findings of the Tribunal and not an any omission or error apparent on record. This amounts to review of its own order which is not permissible under Section 35C. - Rectification denied.
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