Whether limitation of refund filing is applicable on the cases where amount paid to the department are not in nature of service tax? Whether limitation of refund filing is applicable on deposits made with the department?
6 April, 2015
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Limitation on refund filings: time-bar inapplicable where payments were not service tax and were excess realisations. Limitation under Section 11B(1) applies only to refund claims of a duty of excise and interest; payments not constituting service tax or lawful excise ... Summary
Limitation on refund filings: time-bar inapplicable where payments were not service tax and were excess realisations.
Limitation under Section 11B(1) applies only to refund claims of a duty of excise and interest; payments not constituting service tax or lawful excise levy are outside that bar and may be refunded. Judicial authorities (M/s Natraj and Venkat Associates; ITC Ltd.) recognise that excess realisations beyond what the statute permits are realisations outside the Act and thus not subject to the statutory limitation on excise refunds.
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