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2013 (5) TMI 563 - AT - Service TaxRefund claim rejected - Time barred u/s 11B - Appellant erroneously paid service tax on rents received from the Central Excise Department for their finding, which is exempted from Service Tax. As per appellant this is a mere deposit and it cannot be treated as tax and therefore the limitation prescribed u/s 11B of the Central Excise Act would not apply - Held that:- Following the case of Natraj and Venkat Associates Vs. Asstt. Commissioner of Service Tax [2009 (10) TMI 36 - MADRAS HIGH COURT] power of the Central Excise officers is confined within the statute of the Central Excise Act, 1944. Hence, both the authorities have rightly rejected the refund claim which is beyond the stipulated period. Thus, appeal is rejected.
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