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TMI Blog2014 (9) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... in it. It was further held that refund could not be rejected on ground of limitation under Section 11B of Central Excise Act. In the facts herein, the ruling as aforementioned is squarely applicable. The appeal is allowed and the impugned order is set aside. The adjudicating authority is directed to disburse the refund within 30 days - appeal allowed - decided in favor of assessee. - ST/224/12 - - - Dated:- 10-9-2014 - Shri Anil Choudhary, Member (Judicial) Appearance: Shri Keval Shah, C.A. for Appellant Shri N.N. Prabhudesai, Supdt. (AR) for Respondent Per: Shri Anil Choudhary This appeal is filed by the appellant against Order-in-Appeal No. YDB/4/31.01.2012 dated 31.01.2012 passed by the Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der reverse charge mechanism. Later in 2009, CBEC had issued Circular 111/05/2009-ST dated 24.02.2009 for clarifying the meaning of the word used outside India . The said Circular clarified that the meaning of the term used outside India means that the benefits of the services should accrue outside India . Thus, reading the Export Rules with the said Circular, in the present case under consideration, since the benefits of the services rendered by the Appellants accrued to the Foreign Principals outside India, the Appellants were not legally liable to pay service tax on the said commission income. Hence, the Appellants applied for the refund of service tax amount of ₹ 5,93,887/- paid to the credit of the Government. 2.2 However ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said payment of amount by them should be treated as tax . The appellants, therefore, prayed that the appeal be allowed and the refund be granted of the said amount paid by them. 4. The learned AR appearing for the Revenue reiterates the findings of the lower authorities. 5. Having considered the rival contentions, I hold that as no tax was legally payable, the amount paid is in the nature of deposit. The Hon ble Kerala High Court in the case of KVR Constructions (supra) have held, where Service Tax was mistakenly paid on construction service, department not disputing that it was not payable due to exemption notification, and that it was not passed on, the department did not have authority to collect. Mere payment of amount coul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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