2020 (11) TMI 796

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....RAVI APPELLANT/ RESPONDENT: BY ADVS. SRI.T.M. SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN SMT.VANDANA MENON RESPONDENT/ APPELLANT: BY ADV. SHRI R. HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS. JUDGMENT Vinod Chandran, J. The issue arising herein is with respect to refund of service tax and the question of law is re-framed as follows: Whether the appellate T....

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....6. The circular is dated 26.09.2011 and the application for refund was filed on 14.08.2012. The appellant also contended that the original order in the case of the assessee was passed on 02.03.2012. 3. The learned Counsel for the assessee argued that the application for refund was made within time and within one year of the Circular as also the order in original. The learned Standing Counsel fo....

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....erroneously, the relevant date is the date of payment. However, when an order in original is passed imposing the liability and a payment is made in consequence of that, the relevant date is the date on which an appeal or revision from the order is allowed as per clause (ec). 6. In the present case, as is discernible from Annexure-B, a show cause notice was issued 06.11.2007, prior to which the ....

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....h decision in Mafatlal Industries Ltd. v. Union of India [(1997) 5 SCC 536] and found that the mistake if committed by the assessee, whether it be on law or facts; the remedy would be only under the statute. If that be so, the question of law has to be answered in favour of the Revenue and against the assessee. But, however, we notice that the amounts have been refunded to the assessee as per the ....