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2023 (12) TMI 11 - CESTAT ALLAHABADRefund of excess payment of service tax - refund claim has been rejected primarily on the ground of being much beyond the period of one year as prescribed by Section 83 of the Finance Act, 1994 read with Section 11B of the Central Excise Act - HELD THAT:- The law of limitation does not extinguish the right which may have a arisen, but only for the reason of passage of time restricts the enforcement of that right - Admittedly, in the present case the refund claim has been filed much beyond the period of one year as prescribed in law, the same is necessarily time barred as having filed beyond the statutory period of limitation as prescribed in law. Section 83 of Finance Act, 1994 read with Section 11B of Central Excise Act, 1944 prescribes that refund claim should have been filed within one year from the relevant date. This decision of the Hon'ble Supreme Court has been followed constantly by the various courts and tribunal holding that the refund claims filed beyond statutory period of limitation as prescribed by the statute (Section 11B of Central Excise Act, 1944 or Section 27 of the Customs Act, 1962) are barred by limitation. There are no merits in the appeal - appeal dismissed.
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