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2016 (1) TMI 68 - CESTAT BANGALORE

2016 (1) TMI 68 - CESTAT BANGALORE - TMI - Refund of service tax - period of limitation - whether protest is required to submitted at every time of making payment of service tax - Held that:- there was a continuing deemed protest by the appellant for the service tax paid for the subject services namely authorized free services for the automobiles sold under warranty and the charges for the said warranty of services had been taken from the customers at the time of sale/purchase of the vehicles an .....

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exchequer. - Decided in favor of assessee. - ST/508/2012-SM - Dated:- 20-10-2015 - Ashok K Arya, Member (T) For the Appellant : Mr Rajesh Kumar, CA For the Respondent : Mr Pakshi Rajan, AR ORDER Per Ashok K Arya Both the parties have been heard. 2. The issue here is non-sanction of refund totalling to ₹ 2,02,445/- for the period of July 2007 to November 2008 mainly on the ground that appellant did not make payments of this amount of service tax under protest; when the appellant did not pa .....

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t they have also been sanctioned refund on the same issue for the future period of December 2008 to August 2009. He says that the said refund which is for the period of July 2007 to November 2008 is the middle period for which there was no need to file any express protest, as the payment of service tax for the same service is continuing and every time and again they need not file their express protest. 3.1 The learned advocate for the appellant cites the decision of the Hon'ble Supreme Court .....

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uot; has been defined in Clause (B) of the Explanation appended to sub-section (1) of Section 11B to mean the date of payment of duty in cases other than those falling under Clauses (a), (b), (c), (d) and (e) of the said Explanation. It is submitted that Clauses (a) to (e) deal with certain specific situations whereas the one applicable in most cases is the date of payment. It is submitted that the appellate/revision proceedings, or for that matter proceedings in High Court/Supreme Court, take a .....

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Now, where a person proposes to contest his liability by way of appeal, revision or in the higher courts, he would naturally pay the duty, whenever he does, under protest. It is difficult to imagine that a manufacturer would pay the duty without protest even when he contests the levy of duty, its rate, classification or any other aspect. If one reads the second proviso to sub-section (1) of Section 11B along with the definition of "relevant date", there is no room for any apprehension .....

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