Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 231 - AT - Service TaxRefund of service tax paid - rejection of refund on the ground of time limitation - section 11B of Central Excise Act 1944 - Held that:- In a similar issue in respect of appellant’s own case, view has been taken by the Bench (wherein one of us Shri M.V. Ravindran was also a Member) relying upon the judgment of Hon’ble High Court of Bombay in the case of Parijat Construction [2017 (10) TMI 659 - BOMBAY HIGH COURT]. The Larger Bench decision of Veer Overseas [2018 (4) TMI 910 - CESTAT CHANDIGARH] has not agreed with the judgment of Bombay High Court as to non-applicability of time limit prescribed under 11-B of Central Excise Act, 1944 to the refund of an amount not payable as tax. It is a well settled law that the judgment of Hon’ble High Court is to be preferred against any judgment of the decision of Tribunal. This law was settled by a five member Bench of the Tribunal in the case of Khanbhai Esoofbhai vs. Collector of Central Excise, Calcutta [1998 (11) TMI 141 - CEGAT, NEW DELHI]. The decision relied upon by the Revenue, more specifically the Larger Bench decision, may not carry the case further - appeal allowed - decided in favor of appellant.
|