2026-VIL-280-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Refund Claim for self-assessed Service Tax paid in excess – Appellant deposited service tax for the period from April 2017 to June 2017. However, the said amount was not utilized while filing the ST-3 return for the relevant period. The appellant later filed a refund claim for the said amount, contending that it was an excess payment. The refund claim was rejected by the adjudicating authorities on the ground that it was time-barred under Section 11B of the Central Excise Act – HELD - The amount paid by the appellant as service tax liability for the period from April 2017 to June 2017, and the appellant had nowhere contested the service tax liability for the said amount. The refund claim was essentially a claim for the refund of tax paid, which is governed by Section 11B of the Central Excise Act. As the refund claim was filed almost four years after the relevant date (i.e., the date of payment of the service tax), it is beyond the one-year period prescribed under Section 11B and, therefore, time-barred - Further held that the refund claim could not be entertained without the modification of the self-assessment order. The self-assessment for the period from April 2017 to June 2017 had not been modified by the appellant, and the adjudicating officer is not empowered to review the earlier order of self-assessment while adjudicating the refund claim – No error in impugned order of the lower authorities rejecting the refund claim of the appellant as being time-barred under Section 11B of the CEA, 1944 and also not maintainable in the absence of modification of the self-assessment order - The appeal is dismissed
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