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2016 (12) TMI 1525 - AT - Service TaxRejection of refund claim - denial on the ground that the amount of service tax sought as refund has not been paid by the appellant but has been paid by M/s Bata India Ltd. - time bar - M/s Bata India Ltd., Chennai are one of the tenants of appellants - Held that: - The appellant has filed refund claim of ₹ 9,47,140/- on the ground that the tenant M/s Bata India Ltd., has also paid the service tax on the rent paid to appellant on which the appellant has also discharged the liability. The appellant's contention is that there is excess amount of payment of service tax to the Government and therefore apellant is eligible for refund. This contention cannot be accepted for the simple reason that the appellant who is liable to pay service tax in Guntur Commissionerate has paid the service tax and the liability is discharged. If M/s Bata India Ltd., has also paid the very same amount erroneously in Chennai Commissionerate it is for M/s Bata India Ltd., to apply for refund. So also if M/s Bata India Ltd., did not pay the service tax to the appellant, it is for the appellant to proceed against M/s Bata India Ltd., to recover the said amount. This is wholly an internal affair between the appellant and M/s Bata India Ltd. - rejection justified. Time bar - Held that: - The date of payment of service tax by appellant is 20.04.2012. The refund claim is 14.06.2013 which was received in the office of department on 17.06.2013. Therefore the refund claim is beyond the period of one year as prescribed under section 11B of Central Excise Act read with Section 83 of the Finance Act - rejection justified. Rejection of refund claim upheld - appeal dismissed - decided against assessee.
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