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TMI Blog2018 (2) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... vant date, as per the mandates of Section 11 B, the refund application is clearly barred by limitation of time - The Hon’ble Supreme Court in the case of Doaba Co-operative Sugar Mills [1988 (8) TMI 103 - SUPREME COURT OF INDIA], held that if proceedings have been taken under the statue by the Department, the provision of limitation, prescribed under that statute will alone prevail with regard to applicability of the time limit for filing the refund claim. The amount, now claimed as refund, has been deposited to Government account as service tax. Return of such amount is prayed for with the service tax Department under the provisions of Finance Act, 1994 read with Section 11 B of Central Excise Act, 1944. The authority examining the said cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon Chemical Co. Ltd 2006 (186) ELT A117 (SC), Hind Agro Industries Ltd Vs. Commissioner of Customs 2008(221) ELT 336 (Delhi), In House Production Ltd. Vs. Commissioner of Service Ta, Mumbai 2007 (3) G.S.T.L 97 (Bom.), Monnet International Ltd. Vs. Commr, C. Ex. New Delhi 2017 (3) G.S.T.L 380 (Tri.- Del.) & Commissioner Vs. KVR Construction 2012 (26) STR 195 (Kar.) 3. On the other hand, the ld. DR appearing for the Revenue reiterated the finding recorded in the impugned order and further submitted that since the appellant had filed the refund application under Section 11 B ibid, the time limit prescribed in the Central Excise statue has to be strictly adhered to and the authorities functioning under the statue cannot relax the time frame f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings have been taken under the statue by the Department, the provision of limitation, prescribed under that statute will alone prevail with regard to applicability of the time limit for filing the refund claim. The Hon'ble Supreme Court in the said case have also held that when the duty has been levied without the authority of law or without reference to any statutory authority or the specific provisions of the Act and the Rules framed there-under have no application, the decision will be guided by the General Law and the date of limitation would be the starting point, when the mistake or the error comes to light; whereas, in making claims for refund before the Departmental Authority, an assessee is bound within the four corners of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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