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2017 (9) TMI 458 - AT - Service TaxRefund of amount collected without authority of law - service tax which was exempt by N/N. 13/2003-ST dt. 20.06.2003 as amended - denial of refund on the ground that refund was filed beyond the statutory time limit of one year prescribed under Section 11B of the CEA, 1944 - Held that: - as a result of this clarification dt. 26.05.2011, the benefit of this exemption notification No. 13/2003 became available to the appellant and the amount collected by the Revenue was therefore without any authority. It is settled position in law that beneficial circular has to be applied retrospectively while oppressive circular has to be applied prospectively. Time limitation - Held that: - there are conflicting decisions of the Division Benches of this Tribunal on whether the statutory time limit under Section 11B of the Central Excise Act, 1944 is applicable to claim for refund of tax which was collected without authority of law - In view of the divergent views of this Tribunal on the same issue, the matter requires reference to the Hon’ble President for constitution of a Larger Bench - matter to the Hon’ble President for constitution of a Larger Bench of this Tribunal to decide the issue Whether in respect of the claim for refund of illegal levy of Service Tax or of Service Tax collected without authority of law, the statutory time limit prescribed in terms of Section 11B of Central Excise Act 1944 will be applicable or not? - matter referred to Larger Bench.
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