TMI Blog2023 (1) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 11B does not apply. The decision of hon ble High Court of Gujarat in the case of AJNI INTERIORS VERSUS UNION OF INDIA AND 1 OTHER (S) [ 2019 (9) TMI 529 - GUJARAT HIGH COURT ] where it was held that Once it is held that the payments made by the petitioner were in the nature of excise duty and were not deposits, the provisions of Section 11B of the Act would be attracted; and having regard to the fact that the amounts in question had not been deposited under protest, the petitioner would be liable to file the claim within the prescribed period of limitation and in the manner prescribed by the statute, viz. in the prescribed format. It is an admitted position that the petitioner has not filed the refund claim within the prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by SBI Life Insurance. He argued that the liability to pay service tax was on SBI Life Insurance and not on the appellant and therefore, appellant has filed a claim of refund of service tax. The said refund of service tax was rejected by the lower authorities on the ground of limitation. The service tax paid by them pertain to the period 2011-2015. The refund claim was filed in the year 2018. The lower authorities have invoked section 11B to deny the refund claim on limitation. 2.1 Learned Chartered Accountant argued that the service tax was paid under mistake of law and therefore, limitation under Section 11B would not be applicable. He also relied on the decision of Hon ble High Court of Karnatakain the case of M/s Bellatrix Consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the case of the petitioner that payment towards Excise Duty is in the form of pre- deposit is misconceived. Considering the annexures annexed with the petition i.e. Challans for deposit of Central Excise Duty in Form No.TR-6, that too, without protest is the payment towards the Excise Duty and can never be considered as pre-deposit. If any payment is made as a pre-condition for exercising the statutory right it can be termed as pre-deposit. However, it cannot be equated with voluntary deposit of Excise Duty paid even during the course of investigation and prior to show cause notice or adjudication to assert that it is pre-deposit. The payment of duty was intended to prevent the incidence of interest and liability accruing from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . in the prescribed format. It is an admitted position that the petitioner has not filed the refund claim within the prescribed period of limitation and hence, the Tribunal was wholly justified in rejecting the claim as being time barred. The decision of the Hon ble Gujarat High Court in the case of AJNI INTERIORS has been approved by the Hon ble Apex court as SLP filed has been dismissed. 5. Moreover, it is seen that Hon ble High Court of Gujarat in the case of Ajni Interiors. It has been held that limitation under Section 11B would be applicable in said cases. The appeal against the said decision in case of Ajni Interiors has been rejected by Hon ble apex court as well. Relying on the aforesaid decision of the Hon ble Gujarat High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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