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TMI Blog2020 (4) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... t Shri Gyanendra Kumar Tripathi, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA Brief facts of the case are that the appellant registered vide Service Tax Code AABCM8155EST001 for paying Service Tax on transportation of goods by road service taxable under the Finance Act, 1994 (hereinafter referred to as "the Act"), under the reverse charge mechanism, had filed a refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter hearing the appellant and after going through the reconciliation chart (of Service Tax paid by them & their Service Tax liability) submitted by the appellant, rejected the aforesaid refund claim, on the ground of time limitation. 4. Aggrieved with the impugned order, the appellants have filed the appeal, mainly, on the ground that their refund claim was not time barred, as they had paid exces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant case, in terms of clause (B)(f) of the Explanation under Section 11B of the Central Excise Act, 1944, is the date of payment of Service Tax." Hence the present appeal. 6. Learned advocate appearing for the appellant is not disputing the fact of filing of refund claim beyond the period of limitation of one year. However, he submits that inasmuch as the said amount of service tax was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Revenue authority." 8. Reference can be made to the Hon'ble Madras High Court decision in the case of Assistant Commissioner of Service Tax, Chennai vs. Nataraj & Venkat 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, canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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