TMI Blog2018 (7) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... was not required to be paid, thus making them to claim the refund of the same - Tribunal being creator of the Act cannot go beyond the provisions of the Act and cannot adopt general limits under the limitation Act, especially when limitation stands provided under the Section 11 B of the Act - appeal dismissed - decided against appellant. - E/41883/2017 - FINAL ORDER No. 42618/2017 - Dated:- 27-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation. Appeal against the above order did not succeed before the Commissioner (Appeals) and hence the present appeal. 2. The only contention of the appellant is that they were not required to pay the service tax and the same stands erroneously paid. As such there is no authority vested in the Revenue to reject such amount of tax, which is not at all leviable under the law. 3. Countering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim would get covered by the time limit as provided under Section 11B. Further, the Tribunal being creator of the Act cannot go beyond the provisions of the Act and cannot adopt general limits under the limitation Act as prayed for by the Ld. Consultant, especially when limitation stands provided under the Section 11 B of the Act. The Tribunal is expected to act within the four corners of the la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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