2014 (5) TMI 179

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....hnan For the Respondent : Ms. Pushya Sitaraman, SC for M/s Arun Kurian Joseph JUDGMENT:- ELIPE DHARMA RAO, J. 1. Aggrieved by the order of the learned single Judge dated 20.10.2009 passed in W.P. No. 1535/ of 2009 wherein and by which the writ, petition filed seeking for direction to the authorities for refund of the Service Tax, was allowed, the Department has come forward with the....

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....als available on record and after hearing the rival submissions, while holding that the claim made for refund was beyond the period of limitation, allowed the writ petition directing the authorities to make refund of the amount payable to the writ petitioner within a period of eight weeks from the date of receipt of a copy of the order. Aggrieved by the said order, the present writ appeal has been....

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.... Tax but it is a deposit from the assessee and hence, the same would have to he refunded irrespective of the bar of limitation provided under Section 11B of the Act. 6. Heard the learned counsel representing the Department and the learned Senior Counsel appearing for the respondent and perused the records. 7. The fact remains that the respondent - assessee filed the refund claim for the Serv....

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....and not Service Tax, cannot be sustained. Further, a tax, be it., direct or indirect, is intended for immediate expenditure for the common good of the state and it would be unjust to require its repayment after it has been in whole or in part expended, which would often be the case in most payments of such sort. Therefore, it is impracticable for the authorities to refund applications that are fil....