Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 852 - AT - Service TaxRefund of service tax - time limitation - principles of unjust enrichment - refund denied on the ground that appellant did not produce evidence or documentary proof that the appellant has not passed the incidence of duty to its customers - Section 11B of the Central Excise Act, 1944 - HELD THAT:- Larger Bench of the Tribunal in the case of M/S VEER OVERSEAS LTD. VERSUS CCE, PANCHKULA [2018 (4) TMI 910 - CESTAT CHANDIGARH] examined the decisions of various Courts where Section 11B has been held to be not applicable to refund of any amount made under any mistake of law. In the present case, the refund claim filed by the appellant would be governed by the provisions of limitation prescribed under Section 11B of Central Excise Act, 1944. Since the refund was filed after expiry of limitation the same cannot be entertained. Unjust enrichment - HELD THAT:- This question would not arise as a refund is not sanctioned on merit. In these circumstances, refund is not admissible being barred by limitation as prescribed under Section 11B of Central Excise Act, 1944. In view of the claim being barred by limitation, other issues do not remain relevant. Appeal dismissed - decided against appellant.
|