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2018 (7) TMI 401 - AT - Service TaxRefund of Service Tax erroneously paid - rejection on the ground of time limitation - Section 11B of CEA - Held that:- Admittedly Section 11 B lays down time within which refund claim can be made by an assessee. The fact that an assessee who claims the refund leads to an inevitable conclusion that such tax/duty was not required to be paid, thus making them to claim the refund of the same - Tribunal being creator of the Act cannot go beyond the provisions of the Act and cannot adopt general limits under the limitation Act, especially when limitation stands provided under the Section 11 B of the Act - appeal dismissed - decided against appellant.
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