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2018 (1) TMI 561 - CESTAT NEW DELHIRefund claim - time limitation - Section 11B of the Central Excise Act, 1944 - unjust enrichment - Held that: - Since Section 11B ibid mandates that the refund claim has to be filed within the prescribed time limit of one year from the relevant date, such time limit has to be strictly adhered to by the statutory authorities functioning under the Central Excise statute - In this case, the refund claim was lodged within the period prescribed u/s 11B and a part thereof is beyond the period of one year. Thus, the refund application filed within one year from the relevant date should be eligible for refund to the appellant. For granting refund within the provisions of Section 11B, doctrine of unjust enrichment will not have any application, inasmuch as, the appellant had paid the service tax on GTA service under reverse charge mechanism. The refund claim filed by the appellant within one year from the relevant date is maintainable and eligible for refund - appeal allowed in part.
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