TMI Blog2018 (7) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... after a period of one year from the relevant date in terms of Section 11B of the Act - All the refund claims are governed by the provisions of Section 11B and the time limit prescribed therein is required to be adhered to by the Revenue authorities. Tribunal being a creature of the law and working under the Act, is bound by the provisions of the Act and has no extraordinary jurisdiction to dilute the limitations prescribed under the law. Refund claim is time barred - appeal dismissed - decided against appellant. - Appeal No. ST/50422/2018-SM - A/52465/2018-SM[BR] - Dated:- 15-6-2018 - Mrs. Archana Wadhwa, Member (Judicial) Shri Rakesh Khandelwal, C.A. - for the appellant Shri P. Junega, DR - for the respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 Section 11B of Central Excise, Act, 1944 is a self contained provision governing the refund of Central Excise duty and which have been made applicable to service tax matter. The said section provides for time limit within which a refund claim has to be filed. The said section nowhere stipulates that time taken by the court will be excluded. In fact Section 11B(3) provides that all cases would be governed by this section which read as under: (3) Notwithstanding anything to be contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder or any other law for the time being in force, no refund shall be made except as provided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, in the present case, it is seen that the appellants have not paid VAT on the logistic charges and it is only on the basis of a proposal by the VAT Department to levy VAT on logistic charges, they have approached the Service Tax Department for refund of the service tax. In any case and any view of the matter, the refund claims stands filed after a period of one year from the relevant date in terms of Section 11B of the Act. As rightly observed by Commissioner (Appeals), the Apex Court s decisions, referred in the said order are fully applicable to the facts of the present case. All the refund claims are governed by the provisions of Section 11B and the time limit prescribed therein is required to be adhered to by the Revenue authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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