2017 (10) TMI 809

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t be extended by any authority - appeal dismissed - decided against appellant. - ST/20505/2017-SM - 22441/2017 - Dated:- 13-10-2017 - Shri S. S. Garg, Judicial Member Shri Ganesh S., Advocate For the Appellant Dr. J. Harish, Dy. Commissioner (AR) For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dt. 03/03/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the refund claim of the appellant on time bar. 2. Briefly, the facts of the present case are that the appellant is registered with the Service Tax department for providing taxable services falling under the category of Business and Financial Services. The appellant filed a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o retain such amount. He also submitted that when the said amount paid under mistake of law, the provision of limitation does not apply. In support of his submission, he relied upon the following decisions:- i. Ashok Shetty Associates Vs. CCE, Mangalore ii. CCE(Appeals), Bangalore Vs. KVR Construction [2012(26) STR 195 (Kar.)] iii. CCE, Bangalore-III Vs. Motorola India Pvt. Ltd. [2008(11) STR 555 (Kar.)] iv. Jain Irrigation Systems Ltd. Vs. CCE, Nashik [2016(42) STR 377 (Tri. Mumbai)] v. Jyotsana D. Patel Vs. CCE, Nagpur [2014(35) STR 77 (Tri. Mum.)] vi. Sopariwala Exports Pvt. Ltd. Vs. CCE, Vadodara-I [2017(49) STR 195 (Tri. Ahmd.)] vii. UOI Vs. ITC Ltd. [1993(67) ELT 3 (SC)] viii. U. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng when the payments are made by error of law or under mistake. The Division Bench of this Tribunal has relied upon the following decisions:- i. CCE, Hyderabad-II Vs. XL Telecom Ltd. [2006-TIOL-1982-CESTAT-BANG] ii. Asst. Collector Vs. Anam Electrical Manufacturing Co. [2002-TIOL-650-SC-CUS] iii. Mafatlal Industries Ltd. Vs. UOI [2002-TIOL-54-SC-CX-CB] iv. MCI Leasing (P) Ltd., Mysore Vs. CCE,C ST, Mysore [2012-TIOL-54-HC-KAR-ST] v. Rajasthan State Mines Minerals Ltd. Vs. CCE, Jaipur-I [2017(50) STR 183 (Tri. Del.)] vi. Avanti Feeds Ltd. Vs. CC, Chennai [2007(213) ELT 280 (Tri. Bang.)] vii. CCE, Hyderabad-III Vs. XL Telecom Ltd. [2006(206) ELT 303 (Tri. Bang.)] viii. Miles India Ltd. V .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X