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2017 (11) TMI 1482 - AT - Service TaxRefund of service tax paid - appellant was of the view that it is not providing the management consultancy service and accordingly, is not liable to pay Service Tax under that category of such taxable service - denial of claim on the ground of time limitation - Section 11B of the Central Excise Act, 1944 - Held that: - It is an admitted fact on record that the appellant got itself registered with the Service Tax Department and deposited the Service Tax for providing the management consultancy service. Since the refund application was filed by the appellant and entertained by the Department under the provisions of Section 11B ibid, the time limit provided there-under are strictly applicable for consideration of such application. In this case, the refund application was filed on 18.05.2009, claiming refund of Service Tax paid during the period July 2008 to December, 2008 - Section 11B in unambiguous terms provides that refund claim has to be filed within one year from the date of payment of duty (Service Tax). The refund application was filed and decided under Section 11B ibid, the time limit prescribed therein should be strictly followed in entertaining the refund application. Since the adjudicating /appellate authorities are created under the statute, are duty bound to obey the provisions contained therein - rejection of refund application by the authorities below is in conformity with the statutory provisions. Appeal dismissed - decided against appellant.
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