2013 (7) TMI 394

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..... e demand of the assessee is beyond the period of one year - Court relied upon the decision of CCE, Pune-III V/s Beharay & Rathi Constructions 2008 (12) TMI 95 - CESTAT MUMBAI - Held that:- Service Tax paid when it is not due, can be claimed as refund within time limit as prescribed in Section B - the request of the appellant that if the refund cannot be allowed, they may be allowed to carry forwar .....

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..... Tribunal, the first one in the case of S. Subrahmanyan & Co. 2011 (268) ELT 497 (Tri-Ahmd) and another in the case of Hexacom (I) Ltd. 2003 (156) ELT 357 (Tri-Del). In the case of S. Subrahmanyan & Co., the issue involved was whether suo-moto credit can be taken without claiming refund. The Tribunal took a view that arithmetical mistakes can be corrected without filing refund claim. Therefore, thi .....

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..... e request of the appellant that if the refund cannot be allowed, they may be allowed to carry forward the amount as a credit, also cannot be accepted as it would virtually amount to refund, as I have already taken a view that refund cannot be allowed. 5. In view of the above, the appeal has no merit and is accordingly rejected. (Dictated and pronounced in Court)
Case laws, Decisions, Judgeme .....

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