Service tax refund claim denied due to expiry of limitation period under Central Excise Act.

The Tribunal upheld the rejection of a claim for refund of service tax amounting to Rs. 17,98,429 as the claim was filed beyond the one-year limitation period from the date of payment of tax, in accordance with Section 11B of the Central Excise Act, 1944. The appellant's argument that the relevant date should be the termination of the Memorandum of Understanding was dismissed, and the Tribunal relied on the precedent set by the Supreme Court to support its decision.

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Issues involved:
- Claim for refund of service tax filed beyond the limitation period as per Section 11B of Central Excise Act, 1944.

Summary:
The appellant submitted a claim for refund of service tax amounting to Rs. 17,98,429 on 25.03.2019, based on a Memorandum of Understanding with M/s. Amar Builders dated 25.09.2012. The claim was rejected by the original authority citing Section 11B of the Central Excise Act, 1944, which requires the claim to be filed within one year from the relevant date, i.e., the date of payment of tax. The Commissioner (Appeals) upheld the rejection, leading to the appeal before the Tribunal.

Appellant's Argument:
The appellant argued that the relevant date for the refund claim should be considered as 25.03.2019, the date of termination of the Memorandum of Understanding, not the date of payment of tax.

Revenue's Argument:
The Revenue contended that Section 11B of the Central Excise Act, 1944 applies to service tax matters, specifying that the claim for refund must be filed within one year from the date of payment of tax. Since the appellant made the payment in 2012, the claim filed in 2019 was beyond the prescribed time limit.

Tribunal's Decision:
After reviewing the submissions and the precedent set by the Hon'ble Supreme Court in Collector of Central Excise, Chandigarh vs. Doaba Co-operative Sugar Mills, the Tribunal found that the refund claim was indeed filed beyond the one-year limitation period from the date of payment of service tax. Citing Section 11B of the Central Excise Act, 1944, the Tribunal upheld the impugned order and rejected the appeal.

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