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2016 (10) TMI 391 - AT - Service TaxRejection of refund claim - period of limitation - nature of differential duty paid by the assessee on issuance of SCN - The appellants kept quiet for a period of three years and it is only after the Supreme Court's decision in other assessee's case laying down that the value of the materials is not required to be added in the value of the services, was passed, the appellant approached the Revenue for refund of the excess amount deposited by them. Held that: - the payments made by the appellant were on account of differential amount of service tax and was not mere deposit during the period of investigation, the provisions of section 11B would admittedly apply. As per the said provisions, the refund can be staked only within the period of one year from the relevant date. The authorities working under the said act are bound by the provisions of the act, and cannot travel beyond section 11B - the refund claim having filed after a period of one year from the date of payment of the same, stands rightly rejected on the ground of limitation - appeal rejected - decided against appellant.
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