2011 (7) TMI 553

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..... of the claim by the lower authorities cannot be found fault with - Decided against the assessee. - ST/99/10 - - - Dated:- 8-7-2011 - Hon ble Mr. B.S.V. Murthy, Member (Technical) Respondent : Shri R.S. Srova, JDR Per: Mr. B.S.V. Murthy: The refund claim for Rs.15,265/- was filed by the appellant on 01.01.09 whereas the service tax payment of whch refund claim was made on 25.10 .....

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..... levant date is not applicable when the refund of tax paid is due to mistake of law. I am unable to appreciate this submission and the Tribunal being the creation of statute cannot go beyond the statutory provisions and therefore the refund claim has to be considered under the relevant provisions. According to Section 11B of Central Excise Act, 1944 made applicable to service tax matters, the refun .....

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