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IN THE HIGH COURT OF JUDICATURE AT MADRAS
ANITA SUMANTH, P.DHANABAL
Integra Software Services Pvt. Ltd. – Appellant
Versus
Commissioner Of Gst and Central Excise – Respondent
ORDER :
P.Dhanabal J.
These Civil Miscellaneous Appeals have been preferred as against the final orders No.40789 / 2019 and 40790 / 2019 dated 13.05.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai in Service Tax Appeal Nos.42538/2018 and 42539 /2018 respectively.
2. The short facts necessary to dispose of these appeals are as follows:-
The appellant is rendering software enable services in relation to pre-publication and exporting such services out of India. Based on export of services, the appellant filed refund claims under Rule 5 of CCR 2004 and upon scrutiny of the claim, the ACCE Puducherry II Division rejected the claim of Rs.4,27,776/- for the period from April to June 2014 and Rs.6,33,962/- for the period from October to December 2014 vide order OIO No.201 of 2015 dated 02.02.2015 pertaining to service tax paid by the Director of the company in her individual capacity by holding that the appellant was not liable to pay under RCM and hence credit taken was wrong and therefore, they are not eligible for refund. As against the said rejection order, the appellant preferred appeals before Commissioner (Appeals) and the same were also rejected through a
Refund claims for unutilized CENVAT credit linked to output services must establish clear nexus; errors in computation and documentation shouldn't deny legitimate claims.
Claims for refund of excise duty under Section 11B must be filed within one year; reversal of CENVAT credit to obtain exemption does not constitute a mistake of law, thus refund claims beyond this li....
Voluntary payments made under a mistake are not subject to the limitation period for refund claims under Section 54(1) of the GST Act.
Refund claims for amounts paid under mistaken law must be honored, particularly when tax liability is later recognized as non-existent, overriding strict procedural limitations.
Adjustment of service tax payments can only occur through a formal refund claim under Section 11B, and the claimant must prove that the tax burden has not been passed to third parties.
The main legal point established in the judgment is that interest on delayed refunds is a statutory liability under Section 11BB of the Central Excise Act, 1944, and becomes payable if the duty order....
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