TMI Blog2019 (11) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... t or Central Excise Act is not applicable and the time limit prescribed as per the decision of the Hon ble Apex Court in the case of ASSISTANT COLLR. OF CUS. VERSUS ANAM ELECTRICAL MANUFACTURING CO. [ 1997 (1) TMI 80 - SUPREME COURT] is applicable i.e. 3 years. Admittedly, the appellant has filed refund claim within 3 years from the date of payment of the service tax, in that circumstances, the refund claim filed by the appellant is not barred by limitation - appeal allowed - decided in favor of appellant. - ST/60864/2019 - A/ 61031/2019 - Dated:- 20-11-2019 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) Shri Vikrant Kackaria, Advocate for the Appellant Shri M. S. Dheendsa, Authorised Representative for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in the case of Radian Textiles Ltd. vs. Commissioner of Central Excise, Ludhiana 2019 (26) GSTL 197 (Tri.-Chan.) . Further, in the case of Hitachi Metals (I) Pvt. Ltd. vs. Commissioner of Central Excise Service Tax, Gurgaon-I 2019 (25) GSTL 573 (Tri.-Chan.). 4. On the other hand, the Ld. AR submits that all refunds are governed by the Section 11B of the Act and as per the decision of the Hon ble Apex Court in the case of Assistant Collector of Customs vs. ANAM Electrical Manufacturing Co. 1997 (90) ELT 260 (S.C.) relying on the decision of Mafatlal Industries vs. Union of India 1997 (89) ELT 247 (S.C.) , the refund filed by the appellant is barred by limitation in terms of Section 11B of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case, it is to be seen that whether the appellant is claiming the refund of service tax or an amount paid by them mistakenly. It is an admitted position in the facts of the case that during the period March 2015, the service provided by the appellant to MES was exempt from payment of service tax. Therefore, the amount paid by the appellant is not service tax. In that circumstances, the time limit prescribed under Customs Act or Central Excise Act is not applicable and the time limit prescribed as per the decision of the Hon ble Apex Court in the case of Anam Electrical Manufacturing Co. (supra) is applicable i.e. 3 years. Admittedly, the appellant has filed refund claim within 3 years from the date of payment of the service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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