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2013 (11) TMI 801 - CESTAT NEW DELHIRecovery of Refund already granted - earlier service tax paid on GTA service without claiming 75% exemption - later they filed refund claim - Asstt. Commissioner allowed the full refund claim - Commissioner (Appeals) revered the order of Asstt. Commissioner and disallowed the refund claim stating that refund claim is time barred - Held that:- Commissioner (Appeals) findings with regard to unjust enrichment as in respect of inward freight where the Appellant have paid the Service tax on the GTA Service received as service recipient is not correct, as in such cases there is no question of recovery, the service tax paid from their customers. Limitation period under section 11B would be applicable, as there is nothing in Apex Court’s judgment in Mafatlal Industries Ltd. Vs Union of India [1996 (12) TMI 50 - SUPREME COURT OF INDIA] from which it can be inferred that for refund of the excess duty paid by an assessee, the limitation period under section 11B would not apply. In this regard the Appellant has cited the judgment of Tribunal in the case of Singla Pipes Pvt. Ltd. Vs. Commissioner of Central Excise, Chandigarh, reported in [2006 (6) TMI 413 - CESTAT, NEW DELHI]. However, ratio of this judgment is not applicable to the fact of this case - Prima facie case not in favour of assessee - Stay granted partly.
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