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2013 (5) TMI 289 - CESTAT KOLKATARefund claim - Revenue rejected the refund claim on the ground that the claim was filed beyond the statutory period of one year, and secondly, on the ground that the Respondent were liable to pay service tax on GTA service, irrespective of the fact whether they had used the services of individual truck owners, lorry drivers etc. who had not issued any consignment note. - Held that:- Section 11B of the Central Excise Act, 1944 applicable to service tax refund by virtue of Section 83 of the Finance Act, 1994, stipulates that all refund claims need to be filed within a period of one year from the relevant date. In the present case, the service tax was paid on 24.04.2008 and the refund claim was filed on 17.04.2009, hence, it was within the period of one year, as prescribed. For second issue in absence of a finding of the fact that, services were received from individual truck owners and not from GTA Service Provider against consignment notes being not recorded by the revenue, and the said plea had been accepted by the ld. Commissioner (Appeals) without any evidence on record, I agree with the submission of the ld. AR that the fact whether the Respondent had availed the services of truck owners, lorry drivers etc., or from GTA against consignment notes, needs verification. Consequently, the matter is remitted to the Adjudicating Authority.
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