TMI Blog2015 (11) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that no service tax was chargeable - Tribunal is the creature of Customs, Excise and Service Tax Acts and has to work within the boundaries of the sections provided therein. Section 11B is the section relating to refund which prescribes the time limit and hence that time limit has to be computed. The appellant has also quoted the Hon’ble Madras High Courts decision in the case of Saralee Household & Bodycare India (P) Ltd [2007 (6) TMI 55 - HIGH COURT, MADRAS ]. In the present case barring an amount of ₹ 3 lakhs, the appellant themselves were admitting that the remaining amount has been recovered from their customers. Even the amount of ₹ 3 lakhs which according to them has been paid by from their own resources cannot be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , other amounts were recovered from their customers. According to the appellant, the remaining amount was paid by them their own account as certain customers refused to pay the service tax. The refund claims of the appellant were rejected by the original and first appellate authority on the consideration of limitation as also unjust enrichment. 2. Learned counsel for the appellant submits that the Hon ble High Court of Karnataka in the case of KVR Constructions vs. CCE, Bangalore reported in 2010-TIOL-68-HC-KAR-ST, has allowed refund of the amount in similar circumstances. The learned counsel also submitted that the said order of the Hon ble Karnataka High Court has also been followed by this Tribunal in number of cases. He further submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been consistently collecting the service tax from their customers. Moreover, the said decision of the Hon ble Karnataka High Court has been passed in the writ jurisdiction. This Tribunal is the creature of Customs, Excise and Service Tax Acts and has to work within the boundaries of the sections provided therein. Section 11B is the section relating to refund which prescribes the time limit and hence that time limit has to be computed. The appellant has also quoted the Hon ble Madras High Courts decision in the case of Saralee Household Bodycare India (P) Ltd. In the present case barring an amount of ₹ 3 lakhs, the appellant themselves were admitting that the remaining amount has been recovered from their customers. Even the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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