2019 (12) TMI 941

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....t Shri Dharmendra Singh, Supdt. (AR) for the respondent ORDER After hearing both sides, I find that the appellants are engaged in the manufacture of chemical fertilizers and also receiving goods transport agent service for movement of the said fertilizers. In terms of the provisions of law, they were duty bound to pay service tax on the said GTA service so received by them on reverse char....

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....sue required to be decided in the present appeal is as to whether provisions of Section 11B of Central Excise Act, 1944, would apply to the refund of service tax claimed beyond the normal period of limitation, prescribed under the said section. Admittedly, the refund in question stands claimed by the assessee beyond the normal period of one year. Learned advocate's contention is that inasmuch as t....

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....ion, within the four corners of the Act. In terms of the provisions of Section 11B, any refund, arising to an assessee, has to be filed within the period of limitation provided under the said section. The said section, nowhere makes any distinction between the refund of tax/duties having been filed under a mistaken belief or otherwise. Every refund arises to the assessee only and only when the sam....