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TMI Blog2016 (12) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Act, 1944 is applicable even in cases of payment of Service Tax due to mistake of law - the claims filed by the appellants are time-barred - appeal dismissed - decided against appellant. - ST/20336/2015-SM to ST/20345/2015-SM, ST/20347/2015-SM to ST/20356/2015-SM - Final Order Nos. 21177-21196/2016 - Dated:- 14-10-2016 - Shri S.S Garg, Judicial Member Shri K Krishnamurthy, Consultant - For the Appellant Shri N. Jagdish, AR - For the Respondent ORDER The present 20 appeals have been filed by different appellants who are the residents of Ranka Nest against the common order passed by the Commissioner (Appeals) vide the order dated 26.11.2014 vide which the learned Commissioner (Appeals) has dismissed 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11B of the Central Excise Act (which is made applicable to service tax vide Section 83 of the Finance Act, 1994). Aggrieved by the said order, appellants filed appeals before the Commissioner of Central Excise (Appeals) who has upheld the order of the lower authority and rejected the appeals of the appellants on the ground of limitation under Section 11B of the Central Excise Act, 1944. Aggrieved by the impugned orders, appellants have filed the present appeals. 3. Learned consultant for the appellants submitted that the impugned orders are not sustainable in law as both the authorities have wrongly returned the findings that the amount was paid by the Developer under the heading Construction of Commercial or Industrial Construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1944 is applicable even in cases of payment of Service Tax due to mistake of law. c) Avanti Feeds Ltd. - 2007 (213) E.L.T. 280 (Tri.-Bang.) wherein the Hon ble Tribunal held as, even in respect of illegal levy, refund claim was to be filed within time limit prescribed under Section 27 of Customs Act, 1962. d) XL Telecom Ltd. - 2006 (206) E.L.T. 303 (Tri.-Bang.) wherein the Hon ble Tribunal held as, even in respect of illegal levy, refund claim was to be filed within time limit prescribed under Central Excise Act, 1944. e) Miles India Limited - 1987 (30) E.L.T. 641 (S.C) In this case the Hon ble Supreme Court held that Appellate Tribunal as well as Customs Authorities bound by statutory period of limitation - Appeal dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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