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2018 (2) TMI 1447 - AT - Service TaxRefund of service tax - rejection on the ground of time limitation - Section 11 B of the Central Excise Act, 1944 - Held that: - The statutory provisions contained in Section 11 B ibid provides the time limit of one year for filing the refund application - In this case, as per the explanation (B) (f) appended to Section 11 B, the relevant date should be reckoned from the date of payment of the Service Tax. Since, the refund application was filed by the appellant beyond one year from such relevant date, as per the mandates of Section 11 B, the refund application is clearly barred by limitation of time - The Hon’ble Supreme Court in the case of Doaba Co-operative Sugar Mills [1988 (8) TMI 103 - SUPREME COURT OF INDIA], held that if proceedings have been taken under the statue by the Department, the provision of limitation, prescribed under that statute will alone prevail with regard to applicability of the time limit for filing the refund claim. The amount, now claimed as refund, has been deposited to Government account as service tax. Return of such amount is prayed for with the service tax Department under the provisions of Finance Act, 1994 read with Section 11 B of Central Excise Act, 1944. The authority examining the said claim is bound by the legal provisions of these Acts in discharging his duties. Appeal dismissed - decided against appellant.
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