Ramky Infrastructure Ltd vs Kolkata-Ii on 30 August, 2023
Commissioner of Central Excise, Jaipur - 2006 (3) S.T.R. 131
(Tribunal) = 2003 (156) E.L.T. 357 (Tri.-Del.), this Tribunal has
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Service Tax Appeal No.75398 of 2016
held that if any amounts are collected erroneously as
representing service tax, which is not in force, there is no bar to
return of such amounts. Further, in the case of CCE, Jaipur-I v.
Jai Laxmi Finance Co. - 2006 (3) S.T.R. 25 (Tri.-Del.), this
Tribunal had again held that the amount collected without
authority of law, the assessee is eligible for refund. In this case
also, prior to 1-5-2006, the provisions of Service Tax were not
applicable on the respondents and the amount paid as Service
Tax was not payable by them at all. In that situation, the
provisions of Section 11B of Central Excise Act, 1944 extended
to the Service Tax are not applicable to this case. Hence, the
bar of limitation is not applicable to this case.