2013 (7) TMI 394

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..... II V/s Beharay & Rathi Constructions 2008 (12) TMI 95 - CESTAT MUMBAI - Held that:- Service Tax paid when it is not due, can be claimed as refund within time limit as prescribed in Section B - the request of the appellant that if the refund cannot be allowed, they may be allowed to carry forward the amount as a credit, also cannot be accepted as it would virtually amount to refund – appeal decided .....

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..... S. Subrahmanyan Co. 2011 (268) ELT 497 (Tri-Ahmd) and another in the case of Hexacom (I) Ltd. 2003 (156) ELT 357 (Tri-Del). In the case of S. Subrahmanyan Co., the issue involved was whether suo-moto credit can be taken without claiming refund. The Tribunal took a view that arithmetical mistakes can be corrected without filing refund claim. Therefore, this decision is not applicable. As regard .....

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