TMI Blog2018 (5) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... ening the condition - There is no power with the Central Excise Authorities to legislate or to travel beyond the statutory limitations provided by the legislature. Similarly, neither the Tribunal has such powers to go beyond the provisions of the Act. Reference can be made to Hon’ble Supreme Court decision in the case of Porcelain Electrical Mfg. Co. vs. CCE, New Delhi [1994 (11) TMI 145 - SUPREME COURT OF INDIA], wherein it was observed that the refund claim filed before departmental authorities are to be governed by the time limit provided under the statute and the general law of limitation invoked by various High Courts under their extra-ordinary jurisdiction is inapplicable to the cases where the refund obligations has been moved bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures etc. under a contract entered into before 1st day of March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date. The Section further provided that :- (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected has sub-Section (1) been in force at all the material times ; (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within six months from the date on which the Finance Bill, 2016 receives assent of the President . 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted by the legislative, the Revenue has no authority to retain the amount, in question. The same has to be considered as a deposit in which case time limitation would not apply. Accordingly, a prayer is made to allow the substantial right of the appellant to claim the refund, which should not have been denied on the procedural grounds. 8. Having carefully heard the submissions of both the sides, I find that there is no dispute on the facts. The retrospective exemption having been granted by the legislative, there was a clause for refund of the tax paid during the intervening period subject to the condition that such refund claim are filed within the period of six months. Admittedly, the refund stands filed beyond the said period, thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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