2006 (3) TMI 40 - AT - Service Tax

Service Tax Service tax paid under mistake of law Commissioner cannot allow refund beyond the period of limitation stipulated under law nor Tribunal can waive the time limit as all statutory authorities are bound by time limit fixes in statute

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where an appellant sought a refund of service tax paid from September 1999 to March 2004, claiming it was paid under a mistake of law. The Commissioner (Appeals) limited the refund to one year prior to the refund application date, citing statutory time limits. The appellant argued against this limit, but the Tribunal upheld it, stating that statutory time limits must be followed. The appeal was rejected.