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2018 (10) TMI 645 - AT - Service TaxRefund of service tax paid - refund claimed on the ground that VAT on logistic charges have been paid - refund rejected on the ground of time limitation and unjust enrichment - Held that:- There is no dispute that the refund claims stand filed after the normal period of limitation provided under Section 11 B of the Central Excise Act. It is well settled law that the Tribunal has no constitutional jurisdiction so as to allow the refund claim in deserving cases, by by-passing the limitation provided under the Act - refunds having been filed beyond the period of limitation are fully time barred and as such are required to be rejected on the said ground itself, without further going into the unjust enrichment angle - appeal dismissed - decided against appellant.
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