MUKAND LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, RAJKOT

JUDGEMENT

(1.) NOBODY has appeared on behalf of the appellants and they have made a request to decide the matter on the basis of the grounds of appeal.

(2.) VIDE his impugned order the Commissioner (Appeals) has sanctioned the refund claim with effect from 14 -3 -2005 that is the date on which the claim was filed and has held that the service tax paid prior to the said date is not eligible for refund. Appellants in their grounds of appeal have reiterated that the normal period of limitation of one year is not applicable in the present case as the payment of service tax was by an error and was not legally valid. In such a case, they have contended that period of three years will be applicable.

(3.) I do not find any merits in the above plea of the appellants. It is settled issue that the general period of limitation is not applicable to the refund claim made under tax law when the statute itself lays down the period of limitation. As such, I find that the Commissioner (Appeals) has rightly rejected the claim prior to 14 -3 -2005 as barred by limitation. No merits are found in the appeal. The same is accordingly rejected.