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Issues: Rectification of Mistake applications filed by both the revenue and the assessee regarding the rejection of refund claims based on non-registration and the applicability of limitation under Section 11B of Central Excise Act, 1944.
Issue 1 - Refund Claim Rejection based on Non-Registration: The assessee, a 100% EOU, contended that being deemed registered, the refund claim should not have been rejected for non-registration. However, it was noted that the assessee never explicitly claimed to be deemed registered before any authority. As there was no submission to this effect, the Tribunal found no apparent error in rejecting the Rectification of Mistake application filed by the assessee. Issue 2 - Applicability of Limitation under Section 11B: The Revenue challenged the Tribunal's conclusion that the limitation under Section 11B is not applicable to refund claims for Cenvat credit. The Revenue relied on a specific decision and a notification, while the appellant cited a different Tribunal decision to support their stance. After considering the arguments, the Tribunal referred to a case involving M/s. Global Energy Food Industries, where it was held that the limitation under Section 11B does not apply to refund claims under Rule 5 of Cenvat Credit Rules. This decision was based on precedents from High Courts. As the decision in the case of M/s. Global Energy Food Industries was not contradicted by the decision cited by the Revenue, the Tribunal rejected the Rectification of Mistake application filed by the Revenue. *(Pronounced & dictated in open Court)*
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