2017 (12) TMI 555

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....ty Rejection of refund claim on the ground of limitation, is the subject matter of present dispute. Brief facts of the case are that the appellant had filed the refund claim on 19.8.2015, claiming refund of Rs. 36,35,783/- on the ground that it had deposited service tax for the period 1.4.2013 to 31.3.2014 due to oversight, as the service tax on GTA service is exempted by Notification No.25/201....

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....nsisting for the time limit prescribed under Section 11B ibid. To support such stand that limitation period provided under Section 11B ibid is not applicable in case of inadvertent payment of service tax, the ld. Advocate has relied on various judgements delivered by the judicial forums, including of this Tribunal. 3. On the other hand, ld. DR appearing for the respondent reiterated the finding....

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....orities functioning under this statute are bound by its provisions. 4. Heard both sides and perused the case records. 5. The facts are not under dispute that the appellant had wrongly deposited excess service tax in respect of the GTA service received by it and the refund application was filed beyond the period of one year from the date of payment of excess service tax. The refund applicatio....

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....e Act and the rules framed thereunder must be adhered to. Further, in the case of Anam Electrical Manufacturing Company (supra), the Hon'ble Supreme Court also ruled that the period prescribed by the Central Excise Act/Customs Act for filing a refund application in case "illegal Levy" cannot be extended by any authority or Court. The Hon'ble Court in the case of Miles India Ltd. (supra) have also ....