2014 (6) TMI 425

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..... payment made by the appellant is not of service tax, therefore, as held by this Tribunal in the case of Shankar Ramchandra Auctioneers (2010 (4) TMI 391 - CESTAT, MUMBAI) the provisions of section 11B of the Central Excise Act are not applicable. Therefore, the refund claim filed by the appellant is not time barred - appellant are entitled for refund claim as filed in time and the provisions of s .....

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..... mise that they are seeking clarification from CBEC whether they are liable to pay service tax during this period or not. After clarification from the CBEC that CESTAT is not required to pay service tax during the impugned period, the appellant claimed refund of the service tax paid during the impugned period on 26.12.2008. The refund claim which was within one year was sanctioned but rest of the r .....

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..... th sides. Considered the submissions. 6. In this case, the appellant has paid service tax during the impugned period for which they are not required to pay service tax at all as clarified by CBEC. As the payment made by the appellant is not of service tax, therefore, as held by this Tribunal in the case of Shankar Ramchandra Auctioneers (supra) the provisions of section 11B of the Central Excis .....

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