TMI Blog2017 (12) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... tatute - In this case, admittedly, the refund application was filed beyond the period of one year from the relevant date. Thus, the said application, is clearly barred by limitation of time - appeal dismissed - decided against appellant. - ST/50932/2017-SM - A/58208/2017-SM[BR] - Dated:- 5-12-2017 - Mr. S.K. Mohanty, Member (Judicial) Ms. Asmita Nayak, Advocate - for the appellant Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) vide the impugned order has upheld rejection of the refund claim in the original order. 2. The ld. Advocate appearing for the appellant submitted that since service tax on GTA service was unconditionally exempted by Notification dated 26.2.2012 as amended, there was no requirement for payment of service tax by the appellant. Thus, she submits that inadvertent payment of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to relax the limitation period on the ground that the excess payment of tax was made inadvertently. The ld. DR has relied on the judgement of Hon ble Supreme Court in the case of Miles India Ltd. Vs. Assistant Collector of Customs 1987 (30) ELT 641 (SC), Collector of Central Excise, Chandigarh Vs. Doaba Co-operative Sugar Mills 1998 (37) ELT 478 (SC) and Assistant Collector of Customs Vs. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d application was filed beyond the period of one year from the relevant date. Thus, the said application, in my considered view, is clearly barred by limitation of time. In context with the limitation aspect, the Hon ble Supreme Court in the case of Doaba Co-operative Sugar Mills (supra) held that in making claims for refund before the departmental authority, an assessee is bound within the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statute, are duty bound to obey the provisions contained therein. Therefore, I am of the considered view that rejection of refund application by the authorities below is in conformity with the statutory provisions. In view of the law laid down by the Hon ble Supreme Court in the above referred cases relied on by the ld. DR for Revenue, there is no need for going through the decision/orders re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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