TMI Blog2016 (2) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax, consequently, the provisions of Section 11B of the Act are not applicable - appellant entitle to refund - appeal allowed - decided in favor of appellant. - ST/52074/2015-ST(SM) - Final Order No. 56/2016-CHD - Dated:- 4-2-2016 - Shri Ashok Jindal, Member (J) Shri Puneet Arora, Advocate, for the Appellant. Shri K. Podar, AR, for the Respondent. ORDER The appellant is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them was not the service tax therefore, the provisions of Section 11B of the Central Excise Act are not applicable to the facts of the case, consequently, the time limit prescribed under the provisions of Section 11B of the Act is not applicable to the facts of this case. To support this contention, he relied on the decision of this Tribunal in case of M/s. Gulshan Chemicals Ltd. v. CCE, Jaipur-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese circumstances, the bar of limitation is not applicable to the facts of this case. Consequently, the order of rejection of refund claim on the ground of limitation is set-aside. Accordingly, it is held that appellant is entitled for refund claim. 9. With these observations, the impugned order is set-aside and the appeal is allow with consequential relief, if any. - - TaxTMI - TMITax - S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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