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2019 (6) TMI 571 - AT - Service TaxRefund of service tax paid - construction of residential complex services - time limitation - refund was rejected on the ground of time limitation - it appeared that the claim for refund has been filed beyond the period of one year as required under Section 11B and therefore the entire claim was hit by limitation of time - HELD THAT:- When the appellant received the advance from the buyers along with Service Tax and paid the same to the Government as Service Tax and if subsequently, the contract was cancelled between the appellant and his buyers and the appellant filed the refund claim on the ground that no service was provided and hence the provision of Section 11B of Central Excise Act is not applicable is devoid of force. The Larger Bench in M/S VEER OVERSEAS LTD. VERSUS CCE, PANCHKULA [2018 (4) TMI 910 - CESTAT CHANDIGARH] after examining the various decided cases has come to the conclusion that the claim of refund of Service Tax is subject to the provision of Section 11B for period of limitation. Appeal dismissed - decided against appellant.
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