2010 (4) TMI 392 - AT - Service Tax

Refund- Limitation- The authorities below have rejected the claim of the assessee for refund of Rs. 11,160/- filed (as they had paid the service tax while the adjudicating authority had held that they were entitled to the benefit of exemption from the payment of service tax during the year 2005- 06) as barred by limitation as the claim was preferred beyond the period of one year from the payment of the tax. Held that- Assistant Commissioner neither as appellate authority nor a court. Relevant date applicable to consequential refunds based on judicial order not applicable to order passed by Assistant Commissioner. - refund claim rejected

Summary

The Appellate Tribunal CESTAT, Chennai upheld the rejection of a refund claim of Rs. 11,160 by the assessee as barred by limitation, despite being entitled to exemption from service tax in 2005-06. The claim was filed beyond the one-year period from tax payment, making it inadmissible for refund. The appeal was dismissed as the claim was time-barred and did not fall under the specified conditions for limitation under Section 11B(5).