TMI Blog2008 (7) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... (Final Order Nos. 847-848/2008 dt. 24.7.2008 certified on 29.7.2008 in Appeal Nos. ST/170-171/2006) [Order per T. K. Jayaraman Member (Technical)] - There are actually two Orders-in-Revision decided by the Commissioner of Central Excise, Customs Service Tax, Mysore. The details of both the appeals are given in the following Tabular Column: Sl. No. Appeal Nos. Name of the Parties Revision Order No. Date Refund Amount 1. ST/170/2006 M/s Mysore Leasing and Finance Ltd ., Mysore 02/ST/2007 27.03.2007 Rs. 46,619/- 2 ST/17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of their contention that the limitation under Section 11B cannot be made applicable to amounts which have been paid without the authority of law. It was urged that during the relevant period there was no levy of service tax on interest income earned by the appellants. Article 265 of the Constitution prohibits collection of taxes without authority of law. Law does not authorize to collect service tax on interest on loans. This is specifically provided for under Law. Therefore, action of payment or collection of service tax on interest on loans is without authority of law. It was urged that Section 11B would be applicable only if refund is sought that of 'service tax' which is otherwise leviable. Collection made without the aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. He relied on various case-laws: (a) Assistant Collector of Customs Vs. Anam Electrical Manufacturing Co. - 1997 (18) RLT 676 (SC) = 1997 (90) ELT 260 (SC) (b) Superintendent of Central Excise and Others Vs. R.K. Chemical Industries Pvt. Ltd. - 1987 (30) ELT 641A (Calcutta) (c) Miles India Ltd. Vs. Assistant Collector of Customs - 1987 (30) ELT 641 (SC) (d) International Security Organization Vs. CCE, New Delhi - 2002 (49) RLT 36 (CEGAT-Del) = 2002 (144) ELT 343 (Tri.-Del) (e) Miles India Ltd. Baroda Vs. Appellate Collector of Custom Bombay - 1983 (13) ELT 1026 (C.E.G.A.T) (f) CCE, Hyderabad-III Vs. XL Telecom Ltd. - 2006 (206) ELT 303 (Tri.-Bang.) (g) Avanti Feeds Ltd. Vs. CC, Chennai - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take advantage of the declaration of unconstitutionality obtained by another person on another ground; this is for the reason that so far as he is concerned, the decision has become final and cannot be re-opened on the basis of a decision on another person's case; this is the ratio of the opinion of Hidayatullah CJ. In Tilokchand Motichand and we respectfully agree with it. Such a claim is maintainable both by virtue of the declaration contained in Article 265 of the Constitution of India and also by virtue of Section 72 of the Contract Act. In such cases, period of limitation would naturally be calculated taking into account the principle underlying Clause (C) of sub-section (1) of Section 17 of the Limitation Act, 1963. A refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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