𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 𝗮𝗻𝗱 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗼𝗳 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝘂𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟭𝗕 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Section 11B sets the time limit for refund claims, and this statutory provision cannot be overridden by subordinate notifications."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s JVS Export ⚖️ 𝗜𝘀𝘀𝘂𝗲: Is the appellant entitled to a refund of Service Tax paid on commission despite the time limits specified in subordinate notifications?

📝 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that Section 11B of the Central Excise Act, with a one-year limit on refund claims, overrides subordinate notifications. Referring to the Apex Court's ruling, it confirmed that statutory provisions prevail over notifications. The appellant's timely claim, based on a mistaken exemption interpretation, was thus allowed, granting the refund.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s JVS Export vs. Commissioner of GST & Central Excise 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 5 July 2023 This judgment reinforces the supremacy of Section 11B for calculating refund claim time limits, affirming that statutory provisions override notifications.