2020 (3) TMI 1336

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....ra Bassi holding as follows: "15. Having regard to the facts and circumstances of the case, I reject the refund claim of the noticee" 2.1 Appellant have vide their letter dated 26.04.2008 filed in the office of jurisdictional Deputy Commissioner on 06.06.2008 claimed refund of Rs. 24,62,063/- paid by them during the period 12.07.2005 to 10.07.2006. For filing the refund claim they relied upon the CBEC's Letter F No 332/35/2006-TRU dated 01.08.2006. 2.2 Since the refund claim was filed beyond the period of one year from the relevant date as defined under Section 11B of the Central Excise Act, 1944, the same was rejected by the jurisdictional Assistant Commissioner. 2.3 Aggrieved by the order of Assistant Commissioner, Appel....

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....was listed for hearing on 03.09.2019, 17.12.2019 and on 02.03.2020. None appeared for hearing on any of these dates despite the notice, nor has any written request for adjournment been received. 4.2 Since none is appearing in the matter, Shri Bhasha Ram, Authorized Representative for the revenue was heard. 4.3 Learned Authorized Representative while reiterating the findings recorded in the impugned order submitted that- • Appellant had paid the Service Tax amounting to Rs. 24,62,063/- during the period 12.07.2005 to 10.07.2006 under the taxable category of "Construction of Complex Service"; • Later on they realized that the tax paid by them was not payable by them and filed the refund claim for the said amoun....

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....by Section 83 of Finance Act,1994. 5.3 We find that the issue involved in the matter is squarely covered by the decision of the Larger Bench of Tribunal In the case of Veer Overseas Ltd [2018 (15) GSTL 59 (T-LB)], wherein it following has been held: 7. What is crucial is that the appellants paid the claimed amount as service tax. They have approached the Jurisdictional Authority of service tax for refund of the said money. It is clear that the Jurisdictional Service Tax Authority is governed by the provisions of Section 11B as the claim has been filed as per the said mandate only. Here, I have specifically asked the learned Counsel for the appellant under what provision of law he is seeking there turn of the money earlier paid. ....

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....nding on them. The Hon'ble Supreme Court in Mafatlal Industries Ltd. (supra) categorically held that no claim for refund of any duty shall be entertained except in accordance with the provisions of the statute. Every claim for refund of excise duty can be made only under and in accordance with Section 11B in the forms provided by the Act. The Apex court further observed that the only exception is where the provision of the Act whereunder the duty has been levied is found to be unconstitutional for violation of any of the Constitutional limitations. This is a situation not contemplated by the Act. We note in the present case there is no such situation of the provision of any tax levy in so far as the present dispute is concerned is held to b....