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TMI Blog2018 (2) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) has held that appellants are not liable to pay tax, the payment having been made under mistake, the refund claim is not barred by limitation. Appeal allowed by way of remand. - ST/00556/2009 - 42368/2017 - Dated:- 26-9-2017 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant - Ms. Minchu Mariam Punoose, Adv. For the Respondent - Shri B. Balamurugan, AC (AR) ORDER Per: Bench The brief facts of the case are that the appellants filed a refund claim of ₹ 1,83,06,565/-, being the service tax paid by them mistakenly under the category of Survey and Exploration of Minerals Services. According to the appellants, the activities un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vities undertaken by them would fall under Survey and Exploration of Minerals Services. The same was upheld by the Commissioner (Appeals), however the refund claim was rejected on the ground of unjust enrichment. She submitted that the appellants have not collected any tax from its customers and requested that the appellants should be given a chance to prove the same on the basis of documentary evidences, which the appellants will be able to furnish before the authorities below 3. The learned Authorised Representative reiterated the findings in the impugned order. 4. Heard both sides and we have gone through the records. 5. The main ground for rejection of the entire refund claim is that the appellants have not furnished sufficie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying on that clarification, the refund of duty or Service Tax was claimed. This was squarely a case falling within the provisions of the Central Excise Act, 1944 and therefore, the rule of limitation under Section 11B was applied. That was applied when the application for refund was made invoking Section 11B of the Central Excise Act, 1944. We have no manner of doubt that when this was the provision invoked, same applies with full force including the rule of limitation prescribed therein. For these reasons, we are of the opinion that the decisions relied upon cannot be of any assistance. 7. In the above decision, the Hon'ble High Court categorically held that there is no warrant or justification for holding that a stale or belated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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