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TMI Blog2018 (12) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... led after normal period of limitation prescribed under Section 11B are required to be rejected and no infirmity can be found in the impugned orders of the authorities below. Appeal dismissed - decided against appellant. - ST/59521/2013-CU[DB] - FINAL ORDER NO.72817/2018 - Dated:- 6-12-2018 - MRS. ARCHANA WADHWA, MEMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri Sanjay Kumar (Advocate) for the Appellant (s) Shri Pratap Singh (Dy.Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa: As per facts on record the appellant is engaged in providing services under the category of information technology software services , management and business consultant services and banking and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as such the provisions of Section 11B would not apply. 4. However, we find no merits in the above contention of the learned Advocate. Learned Commissioner(Appeals) has referred to various decisions of the Tribunal as also of the Hon ble Supreme Court in support of his findings that limitation as provided under Section 11B is applicable to all the refunds made under the said Section. He has referred to the Tribunal s decision in the case of Karnik Meritime Pvt.Ltd. v. Commissioner of Central Excise, Mumbai [2008 (12) S.T.R. 145 (Tri.-Mumbai)] wherein reference was made to the Hon ble Supreme Court s decision in the case of Mafatlal Industries v. Union of India [1997 (89) E.L.T. 247 (SC)]. He also relied upon another decision of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. 31 (Mad.)] has held as under:- Refund Limitation Export of services Architectural services, provided for construction of building in Sri Lanka Refund claim filed beyond period of limitation Plea that limitation under Section 11B of Central Excise Act, 1944 not applicable, amount paid being only a deposit as no tax was required to be paid Impugned plea not correct Said amount paid under Head of Account 0044-Service Tax through TR-6 challan meant for payment of service tax Contention of it to be a deposit, not sustainable Taxes, whether direct or indirect, intended for immediate expenditure for common good of State Having once spent taxes fully or in part, it would be unjust for State to require its repayme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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