2010 (2) TMI 605 - AT - Service Tax

Claim for refund of Service tax - amount was paid under mistake - Assessee contended that - the period of limitation will not apply cannot be accepted as all claims for refund under statute are governed by the provisions relating to filing of claim within the prescribed period - Held that - High Court has wide powers in exercise of its writ jurisdiction under Article 226 of the Constitution of India while the Tribunal is governed by the statutory provisions under the Central Excise Act. I therefore upheld the impugned order and reject the appeal

Summary

The Appellate Tribunal CESTAT, Chennai rejected a claim for refund of Service tax of Rs. 1,10,955 filed beyond the statutory period of limitation under Section 11B of the Central Excise Act, 1944. The Tribunal upheld the rejection, stating that all claims for refund are governed by the prescribed period, and the High Court's wide powers do not apply to the Tribunal.