TMI Blog2021 (8) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... on - HELD THAT:- It is the settled position of law that any judgement of the Hon ble Supreme Court is the law of the land. Therefore, when the Hon ble Supreme Court holds that there was no question of liability to Service Tax, then, any amount collected under the guise of Service Tax becomes a collection of the said amount without the authority of law and the Revenue can never, therefore, claim a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of the Original Authority, who shall work out the refund - Appeal allowed. - Service Tax Appeal No. 40086 of 2020 - FINAL ORDER NO. 41738/2021 - Dated:- 6-8-2021 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri A. Niraikulam, Consultant for the Appellant Ms. K. Komathi, Authorized Representative for the Respondent ORDER The above case was taken up for hearing and Shri A. Niraikul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Special Leave Petition as reported in 2015 (38) S.T.R. J202 (S.C.). Consequent to the above, the appellant filed its refund claim vide application dated 19.01.2018, claiming a refund of ₹ 18,17,979/-. 3. The Adjudicating Authority, after issuing Show Cause Notice, vide Order-in-Original No. 02/2019 ST (REF) dated 31.01.2019 rejected the refund claim as being hit by the limitation of ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collection of amount, which according to the appellant was out of compulsion, being a collection without any authority of law, will have to be refunded and in view of the above, I do not see any merit in the orders of the lower authorities. Accordingly, the impugned order deserve to be set aside, and the same is set aside. 6. There is no doubt that Section 11B ibid. prescribes the period of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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