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2014 (9) TMI 856 - AT - Service TaxDenial of refund claim - tax already paid by appellant - Goods later exempted under Notification No. 8/2005, dated 1-3-2005 - Held that:- Ruling of the Hon’ble Supreme Court is dated on 16-8-1988, whereas the Section 11B has been amended by Amendment Act No. 44 of 1980 wherein for the words “from the date of payment” the words “from the relevant date” was substituted. Thus, in view of the amendment made in the Section, the ruling of the Hon’ble Apex Court is not applicable in the facts of the present case. Further, in the facts and circumstances of the case, I find that the Commissioner (Appeals) has erred in holding that the appeal is hit by limitation as the appellant has filed refund claim by 2 months’ delay from the date of deposit of the tax. Thus, the appeal is allowed and the order of Commissioner (Appeals) is set aside and the Order-in-Original is restored. It is further held that the appellant is entitled to refund of the whole amount of Service Tax paid, disallowed by Revenue audit and claimed back from appellant vide Debit Note dated 31-10-2009 - Following decision of Collector of Central Excise, Chandigarh v. Doaba Co-operative Sugar Mills [1988 (8) TMI 103 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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