2017 (3) TMI 421

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lants as service tax. Consequently, the same can be paid only by way of satisfying Section 11B including that of time limit. The Refund claim in the present case has been filed beyond the time limit specified in Section 11B and consequently, has been rightly rejected in the impugned order - appeal dismissed - decided against appellant.
Shri V. Padmanabhan, Member (Technical) Appearance: Sh. Anil Seth, Advocate for the Appellant Sh. R.K. Mishra, DR for the Respondent Per V. Padmanabhan The present appeal is directed against the Order-in-Appeal dated 11.04.2011 passed by the Commissioner (Appeals), New Delhi. The appellant is a Government of India undertaking who is registered with the large tax payer unit-Delhi. They provide services .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tax during the period in question. Accordingly, his submission is that the amount paid cannot be retained by the Government and will have to be refunded to the appellant. In this connection, he further submitted that the provisions of Section 11B will not be applicable to such amounts which are paid to the Government, where it was not required to be paid and hence tax can be refunded without reference to provisions of Section 11B. In this Connection, he relied upon the following judgments: i. Rites limited Vs. Central Excise and Customs Service Tax 2014 SCC Online AP 1032. ii. Parimal Ray Vs. Customs 2015 SCC online Cal 236. iii. Hexacom (I) Ltd. Vs. Commissioner of Central Excise, Jaipur 2003 INDLAW CESTAT 217. iv. Hind Agro Industrie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... verning the grant of refund. 6. I have gone through the said decisions. While noting the decisions of High Courts/ Supreme Court, I respectfully note that such decisions have been rendered in exercise of their extraordinary powers vested under Article 226 of the Constitution of India. Refunds granted on the basis of such powers will be applicable only to those cases. The CESTAT is a creature of the statute. The same statute under Section 11B, governs grant of refund of any amount paid as Service Tax. The refund presently has been claimed for an amount of ₹ 8,19,311/-, which has been paid by the appellants as service tax. Consequently, the same can be paid only by way of satisfying Section 11B including that of time limit. The Refund .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X