TMI Blog2016 (6) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... levant years. As there was no tax liability at all because, the tax liability starts from 16.06.2005 and therefore, the amount deposited by this petitioner which is, ought to be refunded by the respondents. Section 11B of the Central Excise Act to be read with Section 83 of the Finance Act, 1994 are not applicable to the facts of the present case because, the amount paid by the petitioner is never under the Central Excise Tax nor under the service tax when there is no liability to make the payment of the amount and under the mistake of facts or under mistake of law or under both if any amount is deposited by the assessee, the same cannot be retained by the Union of India under the one or other pretext when a service provider is not liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2005, the service tax was not leviable at all. Nonetheless, the aforesaid amount was deposited by this petitioner with the respondents under the mistake of fact and law both and hence, this petitioner is seeking return of his money. 3. Learned counsel appearing on behalf of the respondents has submitted that under Section 11B of the Central Excise Act, 1944 to be read with Section 83 of the Finance Act, 1994, now refund claim is time barred and hence, this petitioner is not entitled to refund and the petitioner has not paid the tax under the protest. 4. Having heard learned counsels for both the sides and looking to the facts and circumstances of the case, it appears that the petitioner is providing erection, commissioning and ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 2,52,762/-, ought to be refunded by the respondents. 9. Section 11B of the Central Excise Act to be read with Section 83 of the Finance Act, 1994 are not applicable to the facts of the present case because, the amount paid by the petitioner is never under the Central Excise Tax nor under the service tax when there is no liability to make the payment of the amount and under the mistake of facts or under mistake of law or under both if any amount is deposited by the assessee, the same cannot be retained by the Union of India under the one or other pretext when a service provider is not liable to make payment of the service tax and if any payment is made, it cannot be covered under Section 11B of the Central Excise Act to be read with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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