2019 (7) TMI 573

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....rvices during the period April, 2005 to March, 2007. Accordingly appellant paid the said dues, under the advice of the officers in the year 2010 by way of various challans. However while paying the duty under the cover of around ten challans alongwith interest they endorsed all the invoices that the said duty is being paid under protest. 2. Thereafter with the outcome of the Hon'ble Supreme Court decision in the case of Commissioner of Central Excise & Service Tax, Kerala vs. Larsen & Toubro Ltd. 2015 (39) S.T.R. 913 (S.C.) laying down that works contract services would attract duty liability with effect from 01/06/2007 only, the appellant approached the Revenue for refund of the said amounts by submitting that the services provided by th....

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....that they are withdrawing their protest against the pre-deposit amounts. As such the Revenue contended that inasmuch as the protest was withdrawn by the appellant, refund claim filed on 18/07/2016 is beyond limitation. 5. We have seen the said letter dated 14/12/2010, which is being referred to and relied upon by the Revenue. We find that there is no signature of any authorized representative of the Revenue showing the receipt of the same. Learned advocate explains that inasmuch as the appellant used the expression "under protest" on the challans depositing the duty amount, which were between the period 11/12/2010 to 13/12/2010, their jurisdictional range authorities advised the appellant to withdraw the protest. The appellant under press....