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TMI Blog2011 (1) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... he other end party abroad. And further the claim for the period prior to Feb 2007 cannot stand since it is time barred under the provisions section 11B of Central Excise Act, 1944 read with section 83 of Finance Act, 1994 which the lower authority has correctly held. - The argument of the appellants that the payment of service tax is erroneous under mistake of law is not acceptable as ignorance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid by them for the period prior to13/2/2007should not have been paid. While claiming refund, they have stated that they had paid service tax and as per reverse charge mechanism, they are not liable to pay service tax. The lower authorities issued a show-cause notice asking the appellant to show-cause as to why refund claim could not be rejected on various grounds including unjust enrichment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax to its clients. 4. The learned JDR reiterates the findings of the Commissioner (Appeals). 5. On a careful consideration of the submission made by the learned JDR and perusal of the case records, I find that the issue involved is regarding refund of service tax as recipient of services. The findings of the Commissioner (Appeals) while dismissing the appeal filed by the assesse are as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 cannot stand since it is time barred under the provisions section 11B of Central Excise Act, 1944 read with section 83 of Finance Act, 1994 which the lower authority has correctly held. The argument of the appellants that the payment of service tax is erroneous under mistake of law is not acceptable as ignorance of law is not an excuse. Moreover the appellants themselves agree to, that the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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