2017 (9) TMI 1123

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..... , 1994? - Held that: - all refund claims arising out of payment of duty/tax under a particular statute be filed in accordance with the provisions of the said statute - relaince placed in the case of Commissioner of Service Tax, Ahmedabad. Versus M/s. Gujarat State Road Transport Corporation [2012 (12) TMI 673 - CESTAT, AHMEDABAD], where it was held that law on the refund of an amount paid as duty .....

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..... udgment in the case of CCE, Bangalore vs Motorola India - 2006(206)ELT.90 (Kar.) held that the tax amount collected without the authority of law, no time limit is applicable. 3. Ld AR for the Revenue submits that the said findings of the Ld Commissioner (Appeals) is contrary to the decision of the Hon ble Supreme Court in the case of Mafatlal Industries vs UOI - 1997(89)ELT.247(SC) where unde .....

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