2015 (10) TMI 1997

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ms. Swarna, Advocate For the Respondent : Shri Ajay Saxena, Commissioner(AR) ORDER Per : ARCHANA WADHWA After hearing both sides duly represented by Ms. Swarna, Advocate for the appellant and Shri Ajay Saxena, Commissioner(AR) for the Revenue, we find that the appellant, who was registered with the Department of Service Tax under the category of works contract service, filed a refund claim o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the period of limitation prescribed under the law is to be sanctioned or not, without raising the issue of limitation. The contention of the learned advocate is that inasmuch as payment of service tax was a mistake, the period of limitation would not apply in such cases. On the other hand, the Revenues contention is that the Tribunal, being a creation of the statute, has to work within the provisi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... including the provisions of limitation prescribed in terms of Section 11B of the Central Excise Act. The said limitation period for claiming refund cannot be extended in any circumstances including the payments made by an error of law or under mistake. The issue is settled and we find no reasons to take a view different than the one taken in catena of judgments laying down to that effect. We find .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X