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2015 (6) TMI 120

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..... nd as the service tax was paid under protest and no time limit applies. - appellate authority has gone beyond the adjudication order and the show cause notice and taken relevant date as the date of re-submission of the refund claim and the appellate order is beyond the scope of adjudication order. - it is established from the records that the appellants have paid the service tax under protest, the question of time bar does not arise - Decided in favour of assessee. - ST/691/2012 - - - Dated:- 18-3-2015 - R. Periasami, Member (T),J. For the Appellant : Ms D Naveena, Adv. For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per: R Periasami: The present appeal arises out of the order-in-appeal No. 221/2012 dated 25. .....

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..... 04.2006, and confirmed the balance demand. She further submits that they have immediately filed the refund claim on 05.12.2011, within the stipulated time limit of one year. The refund claim was again re-submitted on 01.03.2012. Since they have paid the service tax amount under protest, the same was recorded in the Order-in-Original dated 22.12.2010 at para-39, the time limit is not applicable to their case as they have paid the service tax under protest pending adjudication. She submits that there was no levy of service tax under reverse charge mechanism prior to 18.04.2006 and the amount paid is not the service tax amount, no time limit applies for claiming the refund. Regarding photocopy of the GAR Challan for evidencing payment of servi .....

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..... 05.12.2011 Appellant filed refund claim for excess paid service tax ₹ 64,910/- consequent to OIO No.28/2010-ST 07.12.2011 Claim returned for non-filing of original challans for the payments made 01.03.2012 The claim was resubmitted by the appellant with copies of challans 05.03.2012 SCN issued, proposing to reject refund claim 28.05.2012 Order-in-original passed for rejecting the refund claim as time barred non-production of original challans 25.09.2012 Appeal filed by the appellant rejected vide Order-in-Appeal No. 22 .....

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..... otherwise, the appellant had duly filed the refund claim within one year from the date of receipt of the adjudication Order. It is also seen from the impugned order that the appellate authority has taken a different stand which was not part of the show cause notice or part of the adjudication order. The adjudicating authority has rejected the refund as time barred by taking the date of payment of service tax as the relevant date and held that it is time barred and even the show cause notice also alleges the same. Whereas, the appellate authority has gone beyond the adjudication order and the show cause notice and taken relevant date as the date of re-submission of the refund claim and the appellate order is beyond the scope of adjudication .....

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