2017 (9) TMI 1123 - AT - Service Tax

Refund claim - whether refund claim for ₹ 20,57,416/- filed on 28.9.2015 for the period from 01.4.2014 to 30.3.2015 is barred by the limitation prescribed under Sec 11B of CEA 1944 as applicable to Service Tax matters by virtue of Sec. 83 of Finance Act, 1994? - Held that - all refund claims arising out of payment of duty/tax under a particular statute be filed in accordance with the provisions of the said statute - relaince placed in the case of Commissioner of Service Tax, Ahmedabad. Versus M/s. Gujarat State Road Transport Corporation 2012 (12) TMI 673 - CESTAT, AHMEDABAD , where it was held that law on the refund of an amount paid as duty or tax liability is governed by provisions of Section 11B of the Central Excise Act, 1994 - appeal allowed - decided in favor of Revenue.

Summary

Issues:
1. Whether a refund claim for a specific amount filed within a certain period is barred by limitation under Sec 11B of CEA 1944 as applicable to Service Tax matters by virtue of Sec. 83 of Finance Act, 1994.

Analysis:
The judgment revolves around the determination of whether a refund claim for a particular amount filed within a specific period is time-barred under the relevant provisions of the Central Excise Act, 1944, and the Finance Act, 1994. The Ld Commissioner (Appeals) relied on a precedent to support the view that no time limit applies when tax amount is collected without the authority of law. However, the Ld AR for the Revenue argued against this, citing a Supreme Court decision and a Division Bench ruling that emphasized filing refund claims in accordance with the provisions of the relevant statute.

The Tribunal, after thorough analysis, concluded that the refund claim in question was belatedly filed and, considering the specific circumstances of the case, correctly rejected by the lower authorities. The Tribunal's decision was based on the provisions of Section 11B of the Central Excise Act, 1994, governing the refund of duty or tax liability. Consequently, the Tribunal set aside the impugned order, allowing the appeal filed by the Revenue. The judgment highlights the importance of adhering to statutory provisions regarding the filing of refund claims arising from duty or tax payments under a particular statute.

In summary, the judgment clarifies the application of time limitations for refund claims under the Central Excise Act, 1944, and the Finance Act, 1994. It underscores the necessity of complying with statutory provisions when filing refund claims related to duty or tax payments, emphasizing the significance of timely submissions in accordance with the relevant statutes.