Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s. Way2Wealth Brokers Pvt. Ltd. Versus CST, Bangalore

2017 (10) TMI 809 - CESTAT BANGALORE

Refund claim - service tax paid on late payment charges collected from the customers - mistake of law - rejection on the ground of time bar and unjust enrichment - Section 11B of the Central Excise Act, 1944 - whether the refund claim of service tax filed by the assessee after the period of limitation prescribed under the law is to be sanctioned or not, without raising the issue of limitation? - Held that: - the Supreme Court in the case of Asst. Collector Vs. Anam Electrical Manufacturing [1997 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

3/2017 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 claim on 30/09/2011 seeking refund of ₹ 37,72,354/- being the service tax paid on late payment charges collected from the customer .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2010 and the corresponding appeal No.796/2012 against order-in-original was allowed to the limited extent by way of remand to the original authority for fresh decision. Aggrieved by the order of rejection of refund, for the period post 29/09/2010, the appellant has filed the present appeal. 3. Heard both the parties and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly considering the pro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

port 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. Ahm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Court of P&H in the case of Sarita Handa Exports (P) Ltd. Vs. UOI [2015(321) ELT 434 (P&H)] has held that if the application for refund is filed beyond the prescribed statutory period, then in view of the judgment of the Hon ble Supreme Court in the case of Mafatlal Industries Ltd. Vs. UOI [1997(89) ELT 247 (SC)], the same cannot be entertained unless the refund was as a consequence of declaration of a provision as unconstitutional. He further submitted that the judgment of the Hon ble .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tended in any circumstances including 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 &a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version