TaxTMI 
TaxTMI 
2013 (5) TMI 563
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....ant has filed this appeal against rejection of refund claim of Rs.1,41,524/- as time-barred. 2. Heard both sides and perused the records. 3. The learned counsel submits that they have erroneously paid service tax on rents received from the Central Excise Department for their finding, which is exempted from Service Tax. He submits that this is a mere deposit and it cannot be treated as tax and th....
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....9) STR 222; (ii) CCE Vs. Pratibha Constn. Engnr. & Contr. (I) P. Ltd. 2011 (22) STR 182 and (iii) Veeka Prints Pvt. Ltd. Vs. Commissioner of Customs 2010 (259) ELT 749. 4. The learned AR submits that it is well settled law that the authorities functioning under the Finance Act, 1994 is bound by its provisions and therefore the lower authorities rightly rejected the refund claim after following th....
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....erence to any statutory authority or the specific provisions of the Act and the Rules framed thereunder have no application, the decision will be guided by the general law and the date of limitation would be the starting point when the mistake or the error comes to light. But in making claims for refund before the departmental authority, an assessee is bound within four corners of the Statute and ....
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....at the Customs Authorities, acting under the Act, were justified in disallowing the claim for refund as they were bound by the period of limitation provided therefor in the relevant provisions of the Customs Act, 1962. If really the payment of the duty was under a mistake of law, the party might seek recourse to such alternative remedy as it might be advised. See the observations of this Court in ....