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2019 (3) TMI 613 - AT - Service TaxRefund of excess tax paid - time limitation - such refund application was filed even after surrender of licence in 2012 - Section 11B of the Central Excise Act, 1944 - period January, 2009 to March, 2009 - Held that:- As has been held by Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. cited [1996 (12) TMI 50 - SUPREME COURT OF INDIA] all claims of refund, except those which arise as a result of declaration of unconstitutionality of provision where under the levy was created, have to be preferred and adjudicated only under the provision of respective enactment, which in the instant case is Section 11B of the Central Excise Act and Salt Act. Section 11B provides a stipulation of one year to claim refund - refund cannot be allowed - appeal dismissed - decided against appellant.
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