Custom, Excise & Service Tax Tribunal
M/S. Atc Tires (P) Ltd vs Cce, Tirunelveli on 15 December, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. ST/41563/2013
(Arising out of Order-in-Appeal No.145/2013 dated 29.3.2013 passed by the Commissioner of Central Excise (Appeals), Madurai)
M/s. ATC Tires (P) Ltd. Appellant
Vs.
CCE, Tirunelveli Respondent
Appearance Shri R. Srinivasan, Consultant for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 15.12.2015 Final Order No. 41687 / 2015 Learned consultant explains that the dispute relates to rejection of refund to the tune of Rs.3,37,917/- relating to the period April 2010. Such a claim was entertainable condoning the delay in terms of Notification No. 9/2009-ST dated 3.3.2009.
2. To support the above contention, page 5 of the compilation was referred which is a letter dated 30.8.2011 filed before the authority with a prayer to condone the delay. But that authority has not condoned that.
3. The contention above is not verifiable from page 5 which is altogether a different issue. That relates to a service tax refund of Rs.9,66,425/-. The authorities are not expected to make a probe into the relief and grant relief to the appellant which was not the prayer before him. It is basic elementary jurisprudence that relief should flow from the pleadings without being moulded. The appellant seeks relief to be moulded which is not permissible by law. Accordingly, the appeal is dismissed. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2