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TMI Blog2016 (1) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... r the two periods as the service tax was not chargeable, it is not understood why the department had been insistent on separate written protest for each payment against the said services which were not liable for payment of service tax. The appellant is entitled to this refund of this amount of service tax, which was not due to the exchequer. - Decided in favor of assessee. - ST/508/2012-SM - - - Dated:- 20-10-2015 - Ashok K Arya, Member (T) For the Appellant : Mr Rajesh Kumar, CA For the Respondent : Mr Pakshi Rajan, AR ORDER Per Ashok K Arya Both the parties have been heard. 2. The issue here is non-sanction of refund totalling to ₹ 2,02,445/- for the period of July 2007 to November 2008 mainly on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund has to be filed within six months from the relevant date according to Section 11B and the expression relevant date has been defined in Clause (B) of the Explanation appended to sub-section (1) of Section 11B to mean the date of payment of duty in cases other than those falling under Clauses (a), (b), (c), (d) and (e) of the said Explanation. It is submitted that Clauses (a) to (e) deal with certain specific situations whereas the one applicable in most cases is the date of payment. It is submitted that the appellate/revision proceedings, or for that matter proceedings in High Court/Supreme Court, take a number of years and by the time the claimant succeeds and asks for refund, his claim will be barred; it will be thrown out on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the decision of the Hon'ble High Court of Punjab Haryana in the case of Sarita Handa Exports (P) Ltd Vs UOI [2015 (321) E.L.T. 434 (P H)] saying that this decision supports the department's view point and refund application beyond one year can not be accepted as per the provisions of Section 11 B of the Central Excise Act 1944. 5. After considering the facts on record and the submissions of both sides, I am of the considered view that in this case, there was a continuing deemed protest by the appellant for the service tax paid for the subject services namely authorized free services for the automobiles sold under warranty and the charges for the said warranty of services had been taken from the customers at the time of sale/p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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