TMI Blog2021 (12) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... PPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [ 2018 (7) TMI 276 - MADRAS HIGH COURT] is binding, wherein it was held 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. The rejection of refund is unsustainable - Appeal allowed - decided in favor of appellant. - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 and 18.04.2017 respectively; that the Commissioner of Municipal Administration, Chennai issued a Circular dated 03.05.2017 regarding exemption of Service Tax for activity in relation to any function entrusted to a municipality under Article 243W of the Constitution in terms of C.B.E.C. Notification dated 20.06.2012; that the appellant approached Tirunelveli Municipal Corporation for refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess of law, vide Refund Order No. 18/2019-20 dated 12.02.2020, the refund claim was rejected as time-barred. Aggrieved by the above order, the appellant filed first appeal before the Commissioner of G.S.T. and Central Excise (Appeals), Coimbatore, Circuit Office: Madurai, who vide impugned Order-in-Appeal No. 18/2021 dated 10.03.2021 rejected the appeal, thereby upholding the rejection of refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. Further, the claim of the respondent 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 limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... money must be considered by the authorities. 6. In view of the above decision of the Hon ble jurisdictional High Court, therefore, the rejection of refund is unsustainable. Hence, the impugned order of the First Appellate Authority is set aside. 7. The appeal stands allowed with consequential benefits, if any, as per law. (Operative part of the order was pronounced in open court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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