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2018 (5) TMI 890 - AT - Service TaxRefund claim - Section 102 of the Finance Act, 2016 - exemption was restored by incorporation of Section 102 under the Finance Act, for which the appellant filed refund claim - Time limitation - applicability of Section 11B of the Central Excise Act, 1944 - Works Contract Service - benefit of N/N. 25/2012-ST dated 20/06/2012. Held that: - The retrospective exemption having been granted by the legislative, there was a clause for refund of the tax paid during the intervening period subject to the condition that such refund claim are filed within the period of six months. Admittedly, the refund stands filed beyond the said period, thus, contravening the condition - There is no power with the Central Excise Authorities to legislate or to travel beyond the statutory limitations provided by the legislature. Similarly, neither the Tribunal has such powers to go beyond the provisions of the Act. Reference can be made to Hon’ble Supreme Court decision in the case of Porcelain Electrical Mfg. Co. vs. CCE, New Delhi [1994 (11) TMI 145 - SUPREME COURT OF INDIA], wherein it was observed that the refund claim filed before departmental authorities are to be governed by the time limit provided under the statute and the general law of limitation invoked by various High Courts under their extra-ordinary jurisdiction is inapplicable to the cases where the refund obligations has been moved before the Revenue authorities. Appeal dismissed - decided against appellant.
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