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2015 (10) TMI 1997 - CESTAT BANGALORE

2015 (10) TMI 1997 - CESTAT BANGALORE - TMI - Sanction of refund claim filed beyond period of limitation Appellant contends that payment of service tax was a mistake; the period of limitation would not apply Revenue contends that Tribunal has to work within the provisions of law and cannot extend the period of limitation Held that:- Authorities working under Central Excise law are bound by provision of limitation prescribed in terms of Section 11B of the Central Excise Act Limitation per .....

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ides duly represented by Ms. Swarna, Advocate for the appellant and Shri Ajay Saxena, Commissioner(AR) for the Revenue, we find that the appellant, who was registered with the Department of Service Tax under the category of works contract service, filed a refund claim of ₹ 1,44,200/- in pursuance to Boards Circular No.108/02/2009-ST dt. 29/01/2009 inasmuch as he was not required to pay service tax but the same stands paid by him during the period June 2008 to April 2009. The said claim was .....

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to whether the refund claim of service tax filed by the assessee after the period of limitation prescribed under the law is to be sanctioned or not, without raising the issue of limitation. The contention of the learned advocate is that inasmuch as payment of service tax was a mistake, the period of limitation would not apply in such cases. On the other hand, the Revenues contention is that the Tribunal, being a creation of the statute, has to work within the provisions of law and cannot extend .....

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