Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 809 - AT - Service TaxRefund claim - service tax paid on late payment charges collected from the customers - mistake of law - rejection on the ground of time bar and unjust enrichment - Section 11B of the Central Excise Act, 1944 - whether the refund claim of service tax filed by the assessee after the period of limitation prescribed under the law is to be sanctioned or not, without raising the issue of limitation? - Held that: - the Supreme Court in the case of Asst. Collector Vs. Anam Electrical Manufacturing [1997 (1) TMI 80 - SUPREME COURT OF INDIA] held that statutory time limit is applicable to claim for refund of even illegal levies and time limit cannot be extended by any authority - appeal dismissed - decided against appellant.
|