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M/s PAP Exports Versus Commissioner of Central Excise, Trichy

2015 (6) TMI 120 - CESTAT CHENNAI

Rejection of the refund claim - service tax was paid under protest - Bar of limitation - Held that:- adjudicating authority has held that no service tax is payable for the period prior to 18.04.2006. It clearly evident from the above order that the appellants have paid the service tax amount of ₹ 18,24,156/- under protest on 14.08.2008. When the demand was dropped for the period prior to 18.04.2008, they are eligible for the consequential refund and they have rightly filed the refund claim .....

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ave 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 25.09.2012, passed by the Commissioner (Appeals). The brief facts of the case are that the appellant filed the refund claim consequent to th .....

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with a query for rectifying the defect. The refund claim was again resubmitted on 01.03.2012. A show cause notice dated 01.05.2012 was issued for rejection of the refund claim as time barred. The adjudicating authority in his Order-in-Original No. 24/2012 dated 28.05.2013, rejected the refund claim as time bar. On appeal by the appellant, the Commissioner (Appeals) dismissed their appeal and upheld the order of the adjudicating authority. Hence, the present appeal. 2. The Ld. Advocate for the ap .....

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tipulated 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 .....

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ppeals). She further submits that the claim was hit by time bar since it was filed beyond one year. She submit that the actual claim was submitted on 01.03.2012, which was clearly evident from the adjudication order. She relied upon the decision in the case of Hindustan petroleum Corporation Ltd. Vs. CCE, Mumbai - 2015 (317) ELT 379 (Tri.-Mum.). Hence both the authorities below rightly rejected the refund claim of the appellant. 4. I have carefully considered the submissions of both the sides an .....

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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. 221/2012. As seen fro .....

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ayable by them for the period prior to 18.04.2006. The service tax payable for the period 18.04.2006 to 31.12.2008 works out to be ₹ 17,59,246/- and have paid an amount of ₹ 18,24,156/- as service tax under protest on 14.08.2008. The protest is hereby vacated and the same is appropriated." It is seen from the above, the adjudicating authority has held that no service tax is payable for the period prior to 18.04.2006. It clearly evident from the above order that the appellants ha .....

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