2013 (11) TMI 801

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....Per Rakesh Kumar: The appellant as recipient of goods transport services paid service tax on GTA service received by them during the period from Jan05 to Nov'06. However, they paid service tax on the gross amount of transport charges without availing of the exemption Notification No.32/04-ST dt. 03.12.2004. However, subsequently on realising their mistake, that they filed a refund claim for an....

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....t, citing the judgment of Apex Court in the case of Mafatlal Industries Ltd. Vs Union of India reported in 1997(89) ELT-247(SC) pleaded that in view of this judgment, the amount collected as duty by the Government without the authority of law cannot be retained by the Government and for refund of such amount, the limitation period under section 11B is not applicable. Besides this, he also pleaded ....

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....indings with regard to unjust enrichment as in respect of inward freight where the Appellant have paid the Service tax on the GTA Service received as service recipient, as in such cases there is no question of recovery, the service tax paid from their customers. I am, however, of prima facie view that the limitation period under section 11Bwould be applicable, as there is nothing in Apex Court's j....