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2017 (1) TMI 96 - AT - Service TaxRejection of refund claim - time bar - Mining of Mineral, Oil or Gas - composite services - period prior to 1.6.2007 - erroneous payment of tax - Held that: - It is an admitted fact that service tax has been levied under the category of mining and mineral oil or gas only w.e.f. 1.6.2007. The service tax was paid by the service providers undertaking the mining activity during the period prior to the above date and the same has been reimbursed to the service providers by the appellant. As such, the refund itself becomes admissible on merits. However, the refund claim stands filed on 7.7.2009 for the tax paid prior to 1.6.2007 and hence, it has been filed beyond the period of one year permitted under Section 11 B - refund rightly rejected on ground of time bar. Hon’ble High Court has allowed the refund of tax making use of its extra ordinary jurisdiction conferred upon them under Article 226 of the Constitution of India. Admittedly, such powers are not vested in this Tribunal. The Tribunal has been created in the statute and cannot exercise such weeping powers, which are bestowed upon the High Courts. Consequently, we are unable to extend the benefit of these High Courts decisions. Refund rejected - appeal dismissed - decided against appellant.
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