2025-VIL-1866-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax – Section 11B of Central Excise Act, 1944 – Filing of refund claim – Rejection on ground of limitation – Appellant is engaged in providing holiday and leisure services in resorts to their club members by collecting one time membership fees – Appellant filed refund claims by claiming refund of service tax paid on accrual basis on cancelled membership contracts – Original authority rejected refund claims as being hit by limitation of time in terms of provisions of Section 11B of the Act – Commissioner (Appeals) rejected appeals preferred by Appellant – Whether refund claims filed by Appellant are subject to time limit prescribed under Section 11B of the Act – HELD – Refund is not a constitutional right, but a statutory right and therefore, legislature in its wisdom and through statute can decide how the refund is to be granted. All refund claims except that of an unconstitutional levy must be filed and adjudicated under refund provisions of the Act. Amounts paid as service tax, even if later found to be not payable, remain subject to time limit prescribed under Section 11B of the Act for purposes of refund. Appellant filed refund claims beyond prescribed period of one year from payment of service tax. Appellant have not satisfactorily explained the reasons for delay in filing claim, when time lines for cancellation were built into agreement with their subscribers. Time limit prescribed in Section 11B of the Act has to be strictly adhere to and even sufficient cause will not help the claim filed after a long delay. Lower authorities have taken a view which is reasonable, legal and proper. Order under challenge is sustained – Appeals dismissed
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