2014 (2) TMI 1087 - AT - Service Tax

Denial of refund/rebate claim - Bar of limitation - Time limit as per Notification 12/05 read with Rule 5 of the Excise Rules - Held that - wherever no time limit is prescribed, the time limit prescribed under the Act will be applicable. Admittedly, in Section 11B of the Central Excise Act, 1944 time limit has been prescribed. Therefore, provisions of Section 11B of the Central Excise Act are attracted in this case and as per Section 11B of the Central Excise Act, the rebate claim filed are barred by limitation - Following decision of Emco Ltd. vs. CCE 2011 (6) TMI 567 - CESTAT, MUMBAI - Decided in favour of Revenue.

Summary

The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Revenue in an appeal against a refund/rebate claim. The Commissioner (Appeals) had allowed the claim, stating no time limit was prescribed as per Notification 12/05. However, the Tribunal held that Section 11B of the Central Excise Act applies, making the claim time-barred. The appeal was allowed, setting aside the impugned order.