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TMI Blog2018 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1944 to the refund of an amount not payable as tax. It is a well settled law that the judgment of Hon ble High Court is to be preferred against any judgment of the decision of Tribunal. This law was settled by a five member Bench of the Tribunal in the case of Khanbhai Esoofbhai vs. Collector of Central Excise, Calcutta [1998 (11) TMI 141 - CEGAT, NEW DELHI]. The decision relied upon by the Revenue, more specifically the Larger Bench decision, may not carry the case further - appeal allowed - decided in favor of appellant. - Appeals No. ST/1748/2012, ST/28203/2013 - A/31360–31361/2018 - Dated:- 1-11-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) S/Shri S. Muthu Venkataraman Sinduj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal. 4. Ld. Counsel appearing for the appellant submits that identical issue is decided by the Bench in the appellant s own case by final order No. A/30490-30493/2018, dated 25.04.2018 and submits that the period involved in these appeals is subsequent to such period. He would also submit that on a similar issue, Hon ble High Court of Madras in the case of 3E Infotech vs. CESTAT Chennai and others [2018-TIOL-1268-HC-MAD- ST] affirmed the views that provisions of Section 11B does not apply in a situation where no tax is payable. He would submit that Hon ble High Court of Madras has followed the decision of the judgment of Hon ble High Court of Gujarat in the case of Oil Natural Gas Corporation Ltd. vs. Union of India [2017(354) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated [2013-TIOL-1190-HC-MAD-ST)] for the proposition that their Lordships held that provisions of Section 11-B has to be followed for the refunds arising for the amounts paid as service tax and has to rely the decision of Hon ble Apex Court in the case of Miles India Ltd. vs. ACC [1987(30)E.L.T. 641 (S.C.)]. He would submit that the Apex Court in the case of Asst. Collector of Customs vs. Anam Electrical Manufacturing Company [1997(90)E.L.T. 260 (S.C.)] has held that the petitions should be held as tenable as untenable in law, regardless of any direction to the contrary contained in the order in any appeal, suit or writ petition and the statutory time limit is not extendable by any authority. He would also rely on the decision of Hon ble Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Parijat Construction was in a Central Excise appeal filed by the assessee. The Tribunal has, by an order dated 05.05.2016 had upheld the Orders-in-Appeal of CCE C, Nashik and rejected the refund claims. In para-5, the Hon ble High Court has been very categorical on their findings. Again, we find that recently on 28.06.2018, Hon ble High Court of Madras in the case of 3E Infotech (supra), in an appeal filed by the assessee therein, rendered a detailed judgment, relevant paragraphs are reproduced. 8. The present appeal lies from the order of the Appellate Tribunal. We have heard the learned counsel for the Assessee and the State. The issue, which arises for consideration in this case, whether the provisions of Section 11B of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bar of limitation which had been put against the respondent by the Collect of Central Excise (Appeals) to deny them the refund for the period September 1, 1970 to May 28,1971, and June 1, 1971 to February 19, 1972 was not proper as admittedly the respondent had approached the Assistant Collector Excise soon after coming to know of the judgment in Voltas case and the assessee was not guilty of any laches to claim refund. 10. It is a well settled law that the judgment of Hon ble High Court is to be preferred against any judgment of the decision of Tribunal. This law was settled by a five member Bench of the Tribunal in the case of Khanbhai Esoofbhai vs. Collector of Central Excise, Calcutta [1999(107)ELT 557 (LB)] (para 11). 11. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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