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TMI Blog2018 (10) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... normal period of limitation provided under Section 11 B of the Central Excise Act. It is well settled law that the Tribunal has no constitutional jurisdiction so as to allow the refund claim in deserving cases, by by-passing the limitation provided under the Act - refunds having been filed beyond the period of limitation are fully time barred and as such are required to be rejected on the said gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its service tax liability, accordingly. On an objection raised by the Revenue that the amount collected by them on account of logistic charges from their buyers, the appellant started paying service tax on the said logistic charges so collected by them from their customers, without raising any dispute about the same. 2. Subsequently the Commercial Tax Authorities also raised the demand of VA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng VAT stands challenged by them before the Hon ble Allahabad High Court and is pending decision. As regards limitation, learned advocate, though fairly agrees that the service tax was neither deposited under protest nor was there any provisional assessment but submits that only one tax is payable by the appellant and the payment of service tax as also VAT on the same amount is not justified. As s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw that the Tribunal has no constitutional jurisdiction so as to allow the refund claim in deserving cases, by by-passing the limitation provided under the Act. This stands held by the Hon ble Supreme Court in the case of Procelain Electrical Mfg. reported at 1998 (98) ELT 583 (S.C.) 6. In view of the above, we hold that the refunds having been filed beyond the period of limitation are fully ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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