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TMI Blog2021 (12) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... nerate. On 17.11.2014, they filed the request for cancellation / surrender of Centralized Service Tax Registration in Tirupur Range as they have shifted their business activities to Ahmedabad and had already obtained Centralized Registration Certificate in Ahmedabad. A reply was issued to the appellant by e-mail dated 2nd January 2015 wherein it was informed to the appellant that their request for surrender has been approved by the department. 3. Thereafter, the appellant discharged the service tax liability and filed ST-3 returns under the new registration number under the jurisdiction of Ahmedabad Service Tax Commissionerate. But, while paying service tax for the period October to December 2014, they inadvertently mentioned the registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity rejected the refund claim. On appeal, the Commissioner (Appeals) upheld the same. The appellant is thus before the Tribunal. 8. On behalf of the appellant, Ld. Counsel Shri G. Derrick Sam appeared and argued the matter. He adverted to the letter issued by the appellant dated 17.11.2014 requesting for surrender of the Centralized Registration Service Tax of Tirupur Range and the approval for surrender given by the department by e-mail dated 02.01.2015. He submitted that there was an error in noting the registration number in the challan and the appellant had requested for adjusting the amount paid by them towards the Centralized Registration of Ahmedabad Commissionerate. This was declined by the department vide letter dated 23.09.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case, the appellant has discharged service tax and there is only mistake in noting the registration number while depositing the amount. Therefore, the time limit prescribed under Section 11B would be applicable and the rejection of refund claim is legal and proper. 11. Heard both sides. 12. The facts narrated as above establishes that service tax has been paid twice by the appellant for the very same taxable value. Though the department agrees that the earlier payment made by challan dated 05.01.2015 on the service tax registration number of the Tirupur Commissionerate is incorrect, they have neither adjusted the amount nor refunded the amount. Instead, vide letter dated 23.09.2016, the appellant has been directed to make the payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in refusing to return the amount would go against the mandate of Article 265 of the Constitution of India, which provides that no tax shall be levied or collected except by authority of law. 13. On an analysis of the precedents cited above, we are of the opinion, that when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because the period of limitation under Section 11B had expired. Such a position would be contrary to the law laid down by the Hon'ble Apex Court, and therefore we have no hesitation in holding that the claim of the Assessee for a sum of Rs. 4,39,683/- cannot be barred by limitation, and ought to be refunded. 14. There is no doubt in our minds, that if the Revenue is allowed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of limitation. In my considered opinion, it is not correct, for, the actual date on which the amount became due was the date on which second payment was made i.e., on 16.07.1999. Until 16.07.1999, the petitioner would not to have asked for refund of the amount. The amount became due to the petitioner only on or after 16.07.1999; therefore, the period of limitation would start running from 16.07.1999. The petitioner made the Application well within the period of limitation i.e., on 26.08.1999. Thus, the said claim made on 26.08.1999 cannot be held to be barred by limitation at all. To that extent, I am of the view that the order of the original Authority as well as the Appellate Authority are liable to be set aside." 15. The Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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