TMI Blog2018 (8) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... ry refund claim arises on the ground that the same is not payable. If the amounts claimed to be refunded were otherwise required to be paid, the refund claim would not arise - If all the refund claims which are not payable to the revenue, are allowed without examining the limitation aspect, the provisions of Section 11B, which provide a period of one year for claiming such refund, would become red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided against appellant. - APPEAL No.ST/70496/2017-CU[DB] - ST/A/71185/2018-CU[DB] - Dated:- 19-6-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibber, Advocate for Appellant Shri Pawan Kumar Singh, Supdt (AR) for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri Rajesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame was filed beyond the normal period of one year, as available in terms of provisions of Section 11B of the Central Excise Act. The appellant contended before the authorities below that inasmuch as the service tax was illegally collected by revenue and was not required to be paid, limitation prescribed under Section 11B of the Act would not be applicable. 3. However, Original Authority reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not arise. As such we note that if all the refund claims which are not payable to the revenue, are allowed without examining the limitation aspect, the provisions of Section 11B, which provide a period of one year for claiming such refund, would become redundant. 6. Apart from the above, we also note that Commissioner (Appeals) have relied on various decisions of Hon ble Supreme Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Courts in terms of the Article 226 of the Constitution. As such Tribunal being a creature of the Act cannot go beyond the provisions of the Act and cannot extend the period of limitation for claiming the refund. Inasmuch as the refund claim admittedly stands filed after a period of one year from the relevant date, we are of the view that the lower authorities have rightly rejected the same a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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