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2017 (9) TMI 1324 - AT - Service TaxRefund claim - GTA srevice - reverse charge mechanism - N/N. 03/2013-ST dated 01/03/2013 - rejection on the ground of time limitation - Section 11B of the Central Excise Act, 1944 - whether the tax collected by the revenue without the authority of law, can be retained by them and the limitation under section 11B would apply? Held that: - the Hon’ble Supreme Court in the case of Mafatlal Industries [1996 (12) TMI 50 - SUPREME COURT OF INDIA] held that any and every claim for refund of excise duty can be made only under and in accordance with Rule 11 or section 11B as the case may be - if the amount is not duty or tax at all, the provisions of section 11B would not apply. In the present case, there is no dispute that the amount claimed as refund is not tax and therefore, it cannot be governed by section 11B of the Act. The amount of refund as claimed by the appellant had lost its identity of Service Tax and cannot be rejected as barred by limitation. Hence, the appellant is entitled to refund of the amount as claimed by them and the impugned orders cannot be sustained. Appeal allowed - decided in favor of appellant.
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