2020 (3) TMI 1099

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..... Shri Gyanendra Kumar Tripathi, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA Appellants have made a request to decide the matter on merits and on the basis of written submission so filed by them. Accordingly, I have heard learned A.R. appearing for the Revenue and have gone through the impugned order. 2. The dispute in the present appeal relates to refund claim of the .....

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..... ch is prior to one year from the date of claiming the instant refund. Hence, the claim of the party appears to be time barred also." 4. The appellant in their written submission have contended that inasmuch as the said service tax was not liable to be paid, the time barred will not get attracted. 5. After hearing the learned A.R. appearing for the Revenue, I find that every refund claim arises .....

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..... at Associates 2015 (40) S.T.R. 31 (Mad.) laying down that the refund claim beyond the period of limitation provided under law is totally barred by limitation. Even the fact that the tax was paid under a mistake of law, cannot be adopted for grant of such refund. 7. Inasmuch as the issue stands decided by the above referred decision, I find no justifiable reasons to interfere in the impugned orde .....

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