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2018 (8) TMI 419 - AT - Service TaxRefund of excess service tax paid - Denial on the ground of time bar - case of appellant is that as the service tax was illegally collected by revenue and was not required to be paid, limitation prescribed under Section 11B of the Act would not be applicable - Held that:- Every refund claim arises on the ground that the same is not payable. If the amounts claimed to be refunded were otherwise required to be paid, the refund claim would not arise - If all the refund claims which are not payable to the revenue, are allowed without examining the limitation aspect, the provisions of Section 11B, which provide a period of one year for claiming such refund, would become redundant. Reference can be made to the Hon’ble Supreme Court’s decision in the case of M/s Porcelain Electrical Manufacturing Co. Vs Collector of Central Excise, New Delhi [1994 (11) TMI 145 - SUPREME COURT OF INDIA], wherein it was observed that the revenue authorities are bound by the provisions of the Act and cannot exercise the extraordinary jurisdiction, as available to the High Courts in terms of the Article 226 of the Constitution - Tribunal being a creature of the Act cannot go beyond the provisions of the Act and cannot extend the period of limitation for claiming the refund - Inasmuch as the refund claim admittedly stands filed after a period of one year from the relevant date, the lower authorities have rightly rejected the same as barred by limitation. Appeal dismissed - decided against appellant.
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