The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the rejection of service tax refund claim filed beyond time limit under Section 11B of the Central Excise Act.
The appellant, M/s Om India Trading Company Private Limited, is an appeal against the impugned order wherein the refund claim has been rejected as barred by limitation by the adjudicating authority and the same has been confirmed by the Commissioner (Appeals).
The appellant is an exporter of goods who filed refund claim under Notification No.41/2012 ST dated 29.06.2012 with relevant documents. The said refund claim was sanctioned to the appellant thereafter, appellant realize at they have claimed less amount of refund and filed another refund claim on 15.06.2017 for differential amount of refund. The said refund claim was rejected by the adjudicating authority holding that the same is barred by limitation.
The counsel for the appellant submitted that initially by mistake, the appellant claimed less refund and on realizing that they have claimed less refund, the appellant filed another refund claim therefore, the impugned refund claim is in continuation of the earlier refund claim therefore, the same cannot be dismissed as barred by limitation. It is only due to the appellant’s mistake they claimed less refund therefore, their refund claim be sanctioned.
A Single Member Bench of the Tribunal comprising Ashok Jindal, Judicial Member observed that “I find that in this case initially appellant filed refund claim which was already sanctioned to the appellant, therefore the matter comes to end. Later on, filing the refund claimed by the appellant cannot be entertained as this stage being continuation of the initial refund claim by the appellant and it is admitted fact the impugned refund claim has been filed beyond the time limit prescribed under Section 11B of the Central Excise Act.”
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