Page 224 - GSTL_30th April 2020_Vol 35_Part 5

694 GST LAW TIMES [ Vol. 35
Refund/Refund Claim (Contd.)
that except for limitation other provisions of Section 11B ibid be made
applicable to assessee - Even though assessee paid Service Tax on
services, not leviable to Service Tax during relevant time, assessee still
needs to file refund claim within period prescribed under Section 11B
ibid since statutory authority cannot ignore specific enactments under
which refund claim is filed - Refund claim filed beyond statutory time
limit of one year, therefore rejection of Appeal justified - No infirmity in
order of Commissioner (Appeals) - Section 11B of Central Excise Act,
1944 as applicable to Service Tax vide Sections 83 of Finance Act, 1994 -
— Tanna Electric Co. v. Commissioner of CGST, Mumbai Central (Tri. - Mumbai) ....... 129
— Limitation - Service Tax paid under mistake of law - If petitioners not
liable to pay ‘Service Tax’ on transaction of purchase of constructed area
along with goods apart from undivided share of land, such payment not
to amount to payment of Service Tax at all - Department also could not
have demanded payment of same - Merely because payment made by
petitioner, same not to partake character of ‘Service Tax’ and Department
cannot retain amount - Section 11B of Central Excise Act, 1944 as
applicable to Service Tax vide Section 83 of Finance Act, 1994 — Vasudha
Bommireddy v. Assistant Commr. of S.T., Hyderabad (Telangana) ............... 52
— of amount collected as Service Tax without authority of law, writ
jurisdiction invocable - See under WRIT PETITION ............... 52
— of GST with interest collected again on release of already tax paid goods
detained for vehicle found at wrong destination - See under
DETENTION .................................... 257
— of IGST - Zero-rated supply - Drawback availing in excess - Undisputedly,
petitioner has exported goods on payment of IGST and said supply
therefore is zero-rated supply under IGST Act and eligible, per se, for
refund - Application for refund has also been filed within time as
stipulated under Section 54 of Central Goods and Services Tax Act, 2017 -
Denial of refund not sustainable - Refund of IGST paid with regard to the
exported goods, i.e., “zero-rated supplies” directed to be sanctioned
immediately, with 7% simple interest from the date of shipping bill till
the date of actual refund - However, refund shall be granted after
deducting the differential amount of the duty drawback for the period
between July and September, 2017 - Sections 16 and 54 of Integrated
Goods and Services Tax Act, 2017 - Article 226 of Constitution of India —
Real Prince Spintex Pvt. Ltd. v. Union of India (Guj.) .................... 369
— of Service Tax on Port services, non-speaking order of appellate Tribunal
not sustainable - See under APPELLATE TRIBUNAL .............. 29
— of the amount of tax wrongly deposited under CGST instead of IGST
allowed for re-deposit as IGST - See under DEMAND AND INTEREST .... 393
— Powers of Tribunal to grant refund beyond time-limit - Amount paid as
tax and refund claimed from jurisdictional tax authorities - Necessarily
such tax authorities bound by law governing collection as well as refund
GST LAW TIMES  30th April 2020  224