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Whether limitation of refund filing is applicable on the cases where amount paid to the department are not in nature of service tax? Whether limitation of refund filing is applicable on deposits made with the department?

Dated:- 6-4-2015 - 21 - Refund No. In the case of M/s Natraj and Venkat Associates [2009 (10) TMI 36 - MADRAS HIGH COURT] , it was held that it is clear that if what was paid cannot be taken to be duty of excise, the bar of limitation under Section 11B (1) cannot be applied. This is on account of the fact that the bar of limitation prescribed under Section 11B (1) applies only to any person claiming refund of any duty of excise and interest . Therefore, I am of the considered view that the claim .....

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