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2019 (4) TMI 443 - CESTAT MUMBAIRefund of erroneous tax paid - renting of immovable property being residential premises for use as residence - period from April, 2012 to June, 2014 - refund rejected on the ground that it being filed beyond the statutory period of one year i.e. on 07.01.2016 - time limitation - Held that:- In view of Section 83 of the Finance Act, 1994, Section 11B of the Central Excise Act, 1944 and its ancillary provisions are applicable to service tax matters. The leading case of Mafatlal Industries [1996 (12) TMI 50 - SUPREME COURT OF INDIA] governs the rule of refund as contemplated in Section 11B of the Central Excise Act, 1944 - In view of the binding president of the judgment of the Hon’ble Supreme Court in Mafatlal Industries case, except where unconstitutionality of a provision under the levy was created, no refund is admissible if filed beyond the prescribed limit stipulated in Section 11B of the Central Excise Act, 1944. Appeal dismissed.
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