United Phosphorus Ltd. vs Union Of India & Another on 14 July, 2009
With regard to the first issue of rejecting the refund claim as
being time-barred, he submitted that the date of submitting the refund
claim initially was 06.01.2017. The claim was returned for rectifying
the defects and, therefore, the date of re-submission cannot be
reckoned as the date for computing the period of limitation. To
support the arguments, he relied upon the decision of the Hon'ble
Gujarat High Court in the case of M/s.United Phosphorus Ltd. Vs Union
of India reported in 2005 (184) E.L.T.240 (Guj.). Alternatively, the
learned counsel argued that service tax was paid under mistake and,
therefore, the time-limit prescribed under section 11B will not apply.
The appellant had paid service tax on services that is not taxable /
exempted from payment of service tax. Thus when service tax is paid
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under mistake, the time-limit prescribed under the law cannot be
pressed into application for rejecting the refund claim.