TMI Blog2019 (6) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... vided and hence the provision of Section 11B of Central Excise Act is not applicable is devoid of force. The Larger Bench in M/S VEER OVERSEAS LTD. VERSUS CCE, PANCHKULA [ 2018 (4) TMI 910 - CESTAT CHANDIGARH] after examining the various decided cases has come to the conclusion that the claim of refund of Service Tax is subject to the provision of Section 11B for period of limitation. Appeal dismissed - decided against appellant. - ST/20340/2019-SM - Final Order No. 20467/2019 - Dated:- 12-6-2019 - SHRI S.S GARG, JUDICIAL MEMBER Mr. Rajesh Kumar, CA For the Appellant Mr. Gopa Kumar, AR For the Respondent ORDER Per: S.S GARG The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them in respect of such amounts collected and refunded to the customers. The details of such refund claims are given in the table below: SI. No. Name Flat No. Cancellation Date Invoice Value Tax Deposited 1. Sandeep Balla VIVBFFF0602 31.07.2017 1,77,12,724/- 4,75,205/- 2. Arjun Imtiaz and Mohammed Imtiaz VIVBFH0701 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... properly appreciating the facts and the law and the decisions rendered by various Tribunals. He further submitted that Section 11B of the Central Excise Act is not applicable as they are claiming refund of service tax paid in advance for which the appellant had not provided any service in terms of Rule 6(1) of the Service Tax Rules. He further submitted that in terms of Rule 6(3) of the Service Tax Rules, 1994, they are entitled to take back credit on service not provided for any reason. He also submitted that when the service is not provided then the assessee is entitled to refund claim without limitation of Section 11B. In support of his submission, he relied upon the following decisions: Commissioner v. Madhvi Procon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant in support of his submission are not applicable to the factual situation and they have been distinguished in subsequent decisions of the Tribunal and finally, the Larger Bench in the case of Veer Overseas Ltd. v. Commissioner of Central Excise, Panchkula 2018 (15) GSTL 59 (Tri. LB) has settled the issue regarding Section 11B of the Central Excise Act. Besides this, he also relied upon the following decisions: ELGI Equipments Ltd. v. Commissioner of C.Ex., Coimbatore 2013 (31) STR 583 (Tri. Chennai) Benzy Tours Travels Pvt. Ltd. v. Commissioner of Service Tax, Mumbai-I 2016 (43) STR 625 (Tri. Mumbai) Andrew Telecom (India) Pvt. Ltd. v. Commissioner of Customs Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1B will be made applicable to the appellant. The Learned Counsel also did not advance such proposition. He repeatedly submitted that the amount is paid mistakenly. The same is not a tax and should be returned without limitation as mentioned in Section 11B. We are not convinced by such submission. 8. Here it is relevant to note that in various cases the High Courts and the Apex Court have allowed the claim of the parties for refund of money without applying the provisions of limitation under Section 11B by holding that the amount collected has no sanctity of law as the same is not a duty or a tax and accordingly the same should be returned to the party. We note such remedies provided by the High Courts and Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hold that the decision of the Tribunal in Monnet International Ltd. (supra) has no application to decide the dispute in the present referred case. We take note of the decision of the Tribunal in XL Telecom Ltd. (supra). It had examined the legal implication with reference to the limitation applicable under Section 11B. We also note that the said ratio has been consistently followed by the Tribunal in various decisions. In fact, one such decision reached Hon ble Supreme Court in Miles India Limited v. Assistant Collector of Customs - 1987 (30) E.L.T. 641 (S.C.). The Apex Court upheld the decision of the Tribunal to the effect that the jurisdictional customs authorities are right in disallowing the refund claim in terms of limitation provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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