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2023 (2) TMI 945 - CESTAT CHENNAIRejection of refund claim - rejection on the ground that the assessee’s claim was not within sixty days as per Para 2(e) of Notification No. 41/2007 ibid., - non-production of certificate from the service providers to the effect that they have paid the Service Tax to the Government account - the conditions prescribed under the above Notification were not fulfilled by the assessee - HELD THAT:- The issue to be decided is no more res integra. The Hon’ble Supreme Court in the case of SANSERA ENGINEERING LIMITED VERSUS DEPUTY COMMISSIONER, LARGE TAX PAYER UNIT, BENGALURU [2022 (12) TMI 49 - SUPREME COURT] has held, in very clear terms that It is observed and held that while making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1944 shall have to be applied and applicable. In the present case, as the respective claims were beyond the period of limitation of one year from the relevant date, the same are rightly rejected by the appropriate authority and the same are rightly confirmed by the High Court. In view of the above guiding binding principle laid down by the Hon’ble Apex Court, it is clear that the period of limitation prescribed under Section 11B shall have to be applied since Section 11B ibid. is a substantive provision in the parent statute and the subordinate legislation in the form of Notification cannot override the parent statute. Thus, the appeals filed by the parties stand covered by the decision of the Hon’ble Apex Court, wherein the Hon’ble Apex Court has categorically held that the time limit prescribed under the substantive legislation, namely, Section 11B, is applicable. It is also noted that even the subsequent subordinate legislation in the form of Notification No. 17/2009 dated 07.07.2009 has prescribed time-limit of one year. The assessee’s claim for refund was very much in order and the denial of refund is held to be bad and contrary to the law and therefore, the impugned order is set aside - Appeal allowed.
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