Service Tax
TRT-2025-
Cestat Ahmedabad
Date:-08-12-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 08 December 2022
Facts –
- The Appellant, M/s. John Energy Ltd. certain investigation was initiated against them and during investigation, they paid the service tax.
- The tribunal on the ground of limitation set aside the demand, consequently the appellant filed refund claim. The said refund claim was rejected by the lower authorities on the ground of limitation.
Issue –
- Whether the refund claim can be rejected on the ground of limitation?
Order –
- The Tribunal finds that it is not in dispute that when the amount was paid during investigation no formal protest was launched at the time of the said deposit. It is also not in dispute that duty was otherwise leviable and it was not a tax collected under mistake of law or unconstitutionally. It is also not in dispute that refund claim has been filed beyond the period of limitation prescribed under Section 11B.
- The Tribunal relied on the decision of the Hon’ble Gujarat High Court in the case of Ajni Interiors - 2019 (9) TMI 529, the payments made by the petitioner were in the nature of excise duty and were not deposits, the provisions of Section 11B of the Act would be attracted.
- Relying on the decision of Hon’ble High Court in the case of AJNI INTERIORS (supra) which has been approved by Hon’ble Apex Court, the appeal is dismissed.
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