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2015 (9) TMI 311 - AT - Service TaxDenial of refund claim - Bar of limitation - Duty paid under protest - Held that:- In the G.A.R. -7 Challans dated 5.3.2009, 31.3.2009, 3.7.2009 and 5.10.2012, the appellant has not endorsed the words under protest. Where as in GAR-7 Challans dated 28.4.2010, 5.7.2010, 3.7.2010, 4.10.2010, 4.1.2011, 4,4,2011, 5,7,2011, 4.10.2011 3.1.2012, 31.3.2012 and 4.01.2013 the appellant has marked the words under protest. The refund claim is filed beyond a period one year after deposit. The amount as per these challans have been sanctioned. It is evident that the appellant has not deposited the rejected amount under protest. Thus the claim is barred by limitation as provided under Section 11B of Central Excise Act, 1944. Therefore I do not find any infirmity with the impugned order. - Decided against assessee.
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