9911796707
TMI Blog2019 (12) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... is not payable. As such any duty or tax, which was not payable, but was paid by an assessee, is required to be refunded to the assessee. If such refund are allowed without considering limitation, the provisions of section 11B would become futile and otiose and nothing would remain in section 11B regarding limitation to be applied to such refund claims. It is well settled law that any interpretation which leads to rendering any provisions of law as futile has to be avoided. Hon'ble Supreme Court in the case of PORCELAIN ELECTRICAL MFG. CO. VERSUS COLLECTOR OF C. EX., NEW DELHI [ 1994 (11) TMI 145 - SUPREME COURT] has clearly held by the Hon'ble Supreme Court that the excise authorities working under the Act are bound by the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,838/-, falling within the limitation period. The balance refund of ₹ 8,52,317/- was rejected as barred by limitation. The said order of original adjudicating authority was upheld by the Commissioner (Appeals) and hence the present appeal. 3. The short issue required to be decided in the present appeal is as to whether provisions of Section 11B of Central Excise Act, 1944, would apply to the refund of service tax claimed beyond the normal period of limitation, prescribed under the said section. Admittedly, the refund in question stands claimed by the assessee beyond the normal period of one year. Learned advocate s contention is that inasmuch as the said service tax was paid under a mistake of law, the period of limita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is well settled law that any interpretation which leads to rendering any provisions of law as futile has to be avoided. 5. The above contentions are supported by the Hon'ble Supreme Court in the case of Porcelain Electrical Mfg. Co. V/s Collector of C. Ex., New Delhi reported in 1998 (98) E.L.T. 583 (S.C.) wherein it was clearly held by the Hon'ble Supreme Court that the excise authorities working under the Act are bound by the provisions of the Act and cannot exercise jurisdiction which the Hon'ble High Court exercised in terms of their writ jurisdiction. As such, by applying the ratio of the above decision of the Hon'ble Supreme Court, I find that in the absence of any dispute to the fact that the refund cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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