2022 (7) TMI 767

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..... has never attained character of tax or duty. Appeal allowed.
MR. RAJU, MEMBER (TECHNICAL) Shri Udayam Choksi, Advocate for the Appellant Shri. G. Kirupanandan, Superintendent (Authorized Representative) for the Respondent ORDER This appeal has been filed by M/s J P Biscuits Pvt Ltd., against denial of refund of certain amount deposited through GAR challan. 2. Learned Counsel Appearing on behalf of the appellant argued that they have deposited certain amount in anticipation of liability which were arising in the next month. The tax was deposited on 26th August, 2016. The appellant intimated the department after three days that the deposit made is in the nature of advance, under Rule 6 (1A) of the Service Tax Rules. Thereafter, the ap .....

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..... past, there were some judicial pronouncements widening the scope of claim of refund after Supreme Court elaborated reasonings in the case of Mafatlal (supra), there remains hardly any scope for judicial intervention to enlarge it further than what is permissible. The claim of refund and time limit prescribed, therefore, has an avowed aim of attaching finality to the government receipt. Hence, before making any order or direction, affecting it or seeking any writ resulting in refund, the claimant has to make out an extra ordinary case not covered by the decision of the Supreme Court in the case of Mafatlal (supra). 23. In view of the clear pronouncement of law by the Constitution Bench of the Supreme Court with regard to refund claim, p .....

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..... nal Superintendent of Central Excise within a period of fifteen days from the date of such payment; and (ii) indicate the details of the advance payment made, and its adjustment, if any in the subsequent return to be filed under section 70 of the Act." From the above, it is clear that if a person makes an advance payment, it is to be intimated to the department within stipulated time and the said payment for the purpose of adjustment must be indicated in his subsequent return to be filed under section 70 of the Act. From scrutiny of ST-3 returns of the appellant for the period from April-2016 to September- 2016, it has been observed that they have not reflected the said e-payment in their ST-3 return in Part C of Service tax paid i .....

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