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2015 (8) TMI 1318 - AT - Service TaxPeriod of limitation - Refund claim - export of taxable service i.e. health club and fitness centre service - unutilized cenvat credit - Held that:- it is found that the export proceeds were realized through the approved Banking channel by the appellant during the period from 16.04.2010 to 07.12.2010 and the refund claim was filed on 19.12.2011, which is beyond the stipulated time prescribed in section 11B of the Central Excise Act read with the Notification dated 14th May, 2006 issued by the Central Government. Therefore, there is no infirmity in the impugned order passed by the Commissioner (Appeals) in denying cenvat credit benefit to the appellant on the ground of limitation. In view of the settled position of law of Hon’ble Andhra Pradesh High Court in the case of M/s. Hyundai Motor India Engineering (P) Ltd. [2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT], the refund application filed by the appellant is clearly barred by limitation as provided under section 11B of the Central Excise Act read with Rule 5 of the Cenvat Credit Rules. - Decided against the appellant
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