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2017 (2) TMI 1486 - AT - Service TaxRefund of Service Tax - Time limitation - authorities took a view that such refund claims were required to be filed within one year from the date of issue of invoices and as such, after following the due process of law, rejected the same on point of limitation - HELD THAT:- It is seen that during the appellate proceedings, the appellant relied on the Tribunal’s decision in the case of COMMISSIONER OF CENTRAL EXCISE, PUNE-III VERSUS M/S COMPUTER LAND UK LTD. [2016 (2) TMI 609 - CESTAT MUMBAI]. In the said decision, Tribunal has considered the same issue and has observed that unless the entire quarter is completed, the exporter cannot file his refund claim and as such, the refund claims filed within one year from the end of relevant quarter are required to be considered as having been filed well within time. Revenue is not disputing the fact that the issue stand covered by the said decision of the Tribunal. However, the appellate authority has not followed the same but simply observed that there is nothing on record to show that the same has attained finality. It is not the Revenue’s case that the said decision has been appealed against by the Revenue and stand reversed. In the absence of any such fact on record, the law declared by the Tribunal was binding on the lower authorities and the Appellate Commissioner was under a legal obligation to follow the same. There are no justification for taking a different view - appeal allowed - decided in favor of appellant.
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