TaxTMI 
TaxTMI 
2019 (1) TMI 719
X X X X Extracts X X X X
X X X X Extracts X X X X
....plication on 04.05.2011, claiming refund of service tax paid during the period 2007-08 to 2008-09. The application was filed on the ground that it had paid excess service tax in respect of the commission amount received by it, which was not payable as per the statutory provisions. The adjudicating authority vide order dated 03.04.2012 had rejected the refund claim on the ground that the application for refund was not filed within one year as provided under Section 11B of the Central Excise Act, 1944, made applicable to service tax matters under Section 83 of the Finance Act, 1994. On appeal, the learned Commissioner (Appeals) vide impugned order dated 28.02.2017 has upheld the adjudication order. Feeling aggrieved with the impugned order, t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r of Customs v. Anam Electrical Manufacturing Co. - 2002-TIOL-650-SC-CUS. 4. Heard both sides and perused the case records. 5. The facts are not under dispute that the appellant had filed refund application on 04.05.2011, claiming refund of service tax paid during the period 2007-08 and 2008-09; that the said application was filed under Section 11B of the Central Excise Act, 1944 made applicable to the service tax matters vide Section 83 of the Finance Act, 1994; and that the refund sanctioning authority had adjudicated the refund applications under the said statutory provisions. Section 11B ibid deals with the situation of claim of refund of duty (service tax). Clause (f) in explanation (B), appended to Section 11B ibid provides the rel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....filing of refund application in the case of "illegal levy" cannot be extended by any authority or Court. With regard to the issue, whether the jurisdictional authorities can entertain the refund application filed beyond the statutory prescribed time limit, the Hon'ble Supreme Court in the case of Miles India Ltd. (supra) have endorsed the views expressed by the Tribunal that the Customs authorities acting under the Act were justified in disallowing the claim of refund, as they were bound by the period of limitation provided under Section 27(1) of the Customs Act, 1962 [pari materia with Section 11B (supra)]. 6.1 In view of the above settled principles of law and in view of the fact that the refund application was filed and decided under Se....