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

M/s Ambika Solvex Ltd. Versus CCE & ST, Bhopal

2018 (1) TMI 561 - CESTAT NEW DELHI

Refund claim - time limitation - Section 11B of the Central Excise Act, 1944 - unjust enrichment - Held that: - Since Section 11B ibid mandates that the refund claim has to be filed within the prescribed time limit of one year from the relevant date, such time limit has to be strictly adhered to by the statutory authorities functioning under the Central Excise statute - In this case, the refund claim was lodged within the period prescribed u/s 11B and a part thereof is beyond the period of one y .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t. - ST/51623/2017-SM - Final Order No. 58641/2017 - Dated:- 18-12-2017 - Mr. S.K. Mohanty, Member (Judicial) Shri Gokul K. Sharma, Sr. Executive - for the appellant Shri G.R. Singh, D.R. - for the respondent ORDER Per S.K. Mohanty : Rejection of refund claim on the ground of limitation is the subject matter of present dispute. The appellant had filed refund application on 20.4.2016, claiming refund of service tax paid by it from 4.9.2012 to 5.1.2016 under Section 11B of the Central Excise Act, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

case records. 3. It is an admitted fact on record that the refund application was filed by the appellant under Section 11B of the Central Excise Act, 1944 claiming refund of service tax wrongly paid by it into the government exchequer. Since Section 11B ibid mandates that the refund claim has to be filed within the prescribed time limit of one year from the relevant date, such time limit has to be strictly adhered to by the statutory authorities functioning under the Central Excise statute. In .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s been made under reverse charge mechanism, there was no scope or occasion to pass on the incidence of service tax to the service provider or any other person. With regard to the time limit for filing the refund application, the Hon ble Supreme Court in the case of Assistant Collr. of Cus. Vs. Anam Electrical Manufacturing Co. - 1997 (1) TMI 80 (SC), Collector of CE, Chandigarh Vs. Doaba Co-Operative Sugar Mills - 1988 (8) TMI 103 (SC) and Miles India Ltd. Vs. Assistant Collector of Customs - 19 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

New Delhi has disallowed the refund claim, holding that the time limit prescribed under Section 11B of the Act is strictly applicable for entertaining the refund application. The relevant paragraphs in the said decision are extracted herein below: 7. In this context, the Hon ble Supreme Court in the case of Daoba Co-operative Sugar Mills (supra) held that if the proceedings have taken under the Central Excise Act by the Department, the provisions of limitation prescribed in the Act alone will pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

whereas, in making claims for refund before the Departmental Authority, an assessee is bound within the four corners of the statute and the period of limitation prescribed in the Central Excise Act and the Rules framed there-under must be adhered to. Further, the Hon ble Supreme Court in the case of Anam Electrical Manufacturing Company (supra) have also held that the period prescribed by the Central Excise Act/ Customs Act for filing a refund application in the case of illegal levy cannot be e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the time limit prescribed therein should be strictly followed in entertaining the refund application. Since the adjudicating /appellate authorities are created under 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. 9. In view of the law laid down by the Hon ble Supreme Court in the above referred cases, there is no need for goi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| 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