2014 (6) TMI 459 - AT - Service Tax

Denial of refund claim - Bar of limitation - Held that - appellant was not required to pay service tax but they paid the service tax wrongly. Therefore, as held by the Hon ble High Court of Madras in the case of Natraj & Venkat Associates (2009 (10) TMI 36- Madras High Court) that the provisions of Section 11B of the Central Excise Act, 1944 are not applicable. Therefore, refund claim cannot be held as time barred. - Decided in favour of assessee.

Summary

The appellate tribunal CESTAT Mumbai allowed the appeal, setting aside the impugned order that rejected a refund claim as time-barred. The appellant wrongly paid service tax and was not required to do so, making Section 11B of the Central Excise Act, 1944 inapplicable for the refund claim. The tribunal ruled in favor of the appellant based on the precedent set by the Madras High Court in a similar case.