Service tax refund limitation under Section 11B barred delayed claim; no power to condone delay.

A refund claim for service tax paid through TR-6 challans was held to fall within Section 11B of the Central Excise Act, 1944 because the assessee itself described the amounts as service tax already deposited. As the refund application was filed more than six months after payment and there was no claim of payment under protest, the claim was time-barred. The Tribunal further stated that it had no discretion under Section 11B to condone the delay. The refund was therefore rightly rejected and the appeal failed.

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Issues: Whether the refund claim for service tax was barred by limitation under Section 11B of the Central Excise Act, 1944, and whether delay in filing such claim could be condoned.

Analysis: The amounts were paid into the Revenue as service tax through TR-6 challans and were expressly described by the assessee itself as service tax already deposited. The refund application was filed beyond six months from the dates of payment, and there was no claim that the tax had been paid under protest. On these facts, Section 11B applied to the refund claim. The Tribunal also held that it had no discretion under Section 11B to condone the delay.

Conclusion: The refund claim was time-barred and was rightly rejected; the appeal failed.

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