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2019 (9) TMI 1417 - CESTAT HYDERABADRefund of service tax - time limitation - deposits made through challans not utilized towards payment of duty - relevant date of reckoning the time limit - section 11B of CEA - HELD THAT:- It is not in dispute that the application of refund was rejected to the extent of ₹ 7,07,894/- on the ground of time bar. It is also not in dispute that this pertains to an amount deposited vide challan dated 17-5-2016 and the application for refund was filed beyond one year from the date of this challan. It is also evident that the appellant had raised some other grounds before the first appellate authority which are not part of the decision in the order-in-original rejecting their appeal. As can be seen from clause (b) to proviso to sub-section (2) of Section 11B unspent advance deposits lying in balance in applicant’s current account are covered by Section 11B. Once they are covered by Section 11B it is not open for anyone to pick and choose which portion of Section 11B applies to them and which does not. The entire provisions of Section 11B apply in the absence of any specific clause indicating otherwise. The next question is the relevant date for reckoning the time limit in such cases, which has been defined in the explanation to Section 11B. Clause (f) of this explanation covers the present case i.e., “in any other case, the date of payment of duty”. Since the date of payment of duty has yet to begun in case where an amount has been deposited only in the account current but has not been utilized towards payment of Service Tax, the relevant date has not yet begun in this case - application for refund is within the time limit and hence, needs to be sanctioned - Appeal allowed - decided in favor of appellant.
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