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2016 (12) TMI 1531 - AT - Service TaxRejection of refund claim - service tax paid to M/s Aditi Computers who were engaged by the appellant for carrying out activities such as billing etc of the electricity distributed by the appellant to consumers - time bar - the service tax stands paid during the period August, 2004 to April, 2006 and the refund has been filed on 22.11.2007. The argument raised by the appellant is that the one year time limit will not be applicable to the present refund claim, since the service tax has been paid on a service which is not taxable. Held that: - Refund of any amount paid as tax is necessarily to be governed by Section 11B of the Central Excise Act, 1944 which has been made applicable for purposes of refund of service tax by Section 83 of the Finance Act 1994. Consequently, refund of any amount of service tax has to satisfy the provisions of Section 11B of the Act. This section requires refund claim to be filed within a period of one year from the relevant date, which in this case is the date of payment of service tax - Since, the refund claim has not been filed within the time limit prescribed under Section 11B, the claim has been rightly rejected. Appeal rejected - decided against appellant.
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