Statutory time limit is applicable to claim of refund of service tax paid mistakenly

Issue required to be decided in the present case is whether the refund claim of service tax filed by the assessee after the period of limitation prescribed under the law is to be sanctioned or not, without raising the issue of limitation. The contention of the learned advocate is that as payment of service tax was a mistake, the period of limitation would not apply in such cases. On the other hand, the Revenues contention is that the Tribunal, being a creature of statute has to work within the provisions of law and cannot extend the period of limitation as per the provisions under the law. Fur...