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2021 (10) TMI 335 - Service Tax
Refund of service tax - double payment of service tax was made - refund rejected on the ground of time limitation - applicability of time limitation on tax paid under mistake of law - HELD THAT:- The first claim for refund was prior to May 2017 for which the claim was filed on 18/05/2018 which the adjudicating has held as barred by limitation. In respect of the second claim which is relating to the period April 2017 to July 2017 for which the claim was filed on 18.05.2018 was also held to be barred by limitation. The 3rd claim is relating to April 2017, the refund for which was claimed on 18.05.2018, has also been rejected as hit by limitation. In respect of the last claim which is relating to the period July 2016 to April 2017, the claim which is filed on 18.05.2018 has also been held to be barred by limitation, and, these findings have been upheld by the Commissioner(Appeals) in the impugned order.
Hon’ble High Court of Judicature at Madras in the case of M/S. 3E INFOTECH VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [2018 (7) TMI 276 - MADRAS HIGH COURT] has considered an almost identical issue of refund under Section 11B ibid vis-à-vis the time prescribed thereunder in respect of refund claims and after considering various decision of both the Hon’ble Apex Court as well as other High Courts and it was held that when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because the period of limitation under Section 11B had expired.
The refund claims rejected as time barred in these cases cannot be sustained - appeal allowed - decided in favor of appellant.