TMI Blog2015 (11) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rather we find that if any other interpretation of a combine reading of Section 73 and erstwhile Section 84 is accepted, it would lead to an incongruous situation whereby every show cause notice for recovery of erroneous refund could be issued beyond the time stipulation of one year as long as the proceedings under Section 84 are completed within the specified time limit of two years. It is obviously not the intention of the lawmakers to provide incongruity in the combined reading of these Sections. - Decision in assessee's own previous case followed [2015 (6) TMI 510 - CESTAT MUMBAI] - Decided in favour of assessee. - Appeal No. ST/270, 271, 272, 273, 274/11 And Appeal No. ST/177, 182/11 - - - Dated:- 2-9-2015 - Mr. M.V. Ravindra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority. 5. Learned Counsel would submit that identical issue was decided by this Bench in their own case as reported at 2015-TIOL-1109-CESTAT-MUM and produces a copy of the said order. It is his submission that in that case, Revenue had come in appeal before this Bench and the Bench has held that prior to 19.08.2009, provisions of Section 84(1) read with Section 73(1) requires that show-cause notice for the recovery of refund erroneously sanctioned should be issued within one year from the relevant date. It is his submission that in the cases in hand, Review Order was passed in February 2009, May 2009 and show-cause notice reviewing the said order was passed after one year i.e. beyond the period as has been prescribed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice issued by the Reviewing Authority is clearly beyond the period of one year. The Reviewing Authority as well as the Department Representatives reliance on the provisions of Section 84 to drive the point the provisions of Section 73(1) will not apply in the case of revision of the adjudicating authoritys order of sanctioning refund. We find that the said proposition of the learned D.R. and the adjudicating authoritys findings are a non-starter. This Bench in the assessees own case as cited herein above wherein one of us i.e. M.V. Ravindran, Member (Judicial) was one of the Member has held as under. 6.1 We find that the grounds for initiating revision proceedings under section 84 were threefold, namely i) service is provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Commissioner, in the impugned order, did not consider it necessary to go into the merits of the case and refrained from examining the issue of unjust enrichment as well as the aspect of section 73A raised in the show cause notice. The Commissioner strikes at the very root of validity of the show cause notice issued under Section 84 by invoking Section 73(1). We note that Section 84 distinctly requires in clause (1), that the order to be passed by the Commissioner in terms of this Section must be 'subject to the provisions of this Chapter'. In our view, the word Chapter can only mean the chapter of the Act in which Section 84 occurs. All Sections of the Service Tax Law are comprised in Chapter V of the Finance Act 1994. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be fulfilled. Section 73 (1) of the Finance Act is the provision in service tax law with regard to, inter alia, recovery of amounts erroneously refunded. The Section specifically lays down the procedure and time period within which Show Cause Notice must be issued for recovery of erroneous refunds. This position has been confirmed by the Larger Bench decision in the case of Best and Crompton Engg. Ltd. vs Commissioner C.EX. Chennai - 2000 (121) ELT 272 (Tri-LB). It was held in this decision that the show cause notice as contemplated under section 11A of the Central Excise Act is required to be issued for recovery of erroneously refunded amounts within the time limit as provided in that Section from the relevant date and not through procee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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