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Prabhakar C Suvarna S/O, Chudappa Salian Versus Commissioner of Central Excise and Service Tax Mangalore

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 e .....

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cluding the payments made by an error of law or under mistake. – Found no merits in the appeal and rejected – Decided against the assessee. - Appeal(s) Involved : ST/2517/2012-DB - Final Order No. 21981 / 2015 - Dated:- 22-9-2015 - Smt. Archana Wadhw .....

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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 pu .....

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original adjudicating authority, vide his impugned order, sanctioned the refund claim which was falling within the limitation period but rejected an amount to the extent of ₹ 1,03,000/- as barred by limitation, inasmuch as the same was filed af .....

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ed 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 perio .....

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under the law. Learned Commissioner(AR) strongly relies upon the Tribunals decision in the case of CCE, Hyderabad-II Vs. XL Telecom Ltd. [2006(206) ELT 303 (Tri. Bang.)] wherein relying upon the Hon ble Supreme Court s decision in the case of Asst. .....

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