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2023 (1) TMI 149 - AT - Service TaxRefund of service tax - liability to pay service tax was on SBI Life Insurance who had indeed paid the service tax - rejection on the ground of time limitation - Section 11B of CEA - HELD THAT:- It is not disputed that the service tax has been paid by the appellant in the capacity of service provider as well as by the service recipient, namely, SBI Life Insurance. The appellant has paid the service tax during the period 2011 to 2014 and claimed the refund in the year 2018. The claim has been rejected on the ground of limitation invoking section 11B. The defence of the appellant is that any tax paid under mistake of law, the limitation under Section 11B does not apply. The decision of hon’ble High Court of Gujarat in the case of AJNI INTERIORS VERSUS UNION OF INDIA AND 1 OTHER (S) [2019 (9) TMI 529 - GUJARAT HIGH COURT] where it was held that Once it is held that the payments made by the petitioner were in the nature of excise duty and were not deposits, the provisions of Section 11B of the Act would be attracted; and having regard to the fact that the amounts in question had not been deposited under protest, the petitioner would be liable to file the claim within the prescribed period of limitation and in the manner prescribed by the statute, viz. in the prescribed format. It is an admitted position that the petitioner has not filed the refund claim within the prescribed period of limitation and hence, the Tribunal was wholly justified in rejecting the claim as being time barred. Appeal dismissed.
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