2015 (10) TMI 1933

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....he Petitioner : Shri R K Phillips, Advocate For the Respondent : Shri D Singh, AR ORDER Per Archana Wadhwa: The appellant as recipient of goods transport services, paid service tax on GTA service received by them during the period from Jan.,05 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 d....

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....application. 2. Heard both the sides. 3. Sh. R.K. Philips, ld. counsel for the appellant, 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 can not be retained by the Government and for refund of such amo....

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....s. First on the ground of time bar, the refund applicant stand filed on 31.1.07 for the period January, 2005 to November, 2006. Admittedly the service tax in question was not paid by the appellant under protest, neither the assessments were provisional, in which case the limitation would apply. Inasmuch the refund stand filed after the normal period of limitation of one year, and only a part amoun....