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2018 (8) TMI 29 - AT - Service TaxRefund of service tax paid by mistake - rejection on the ground of time limitation - applicability of Section 11B of the Central Excise Act, 1944 - Held that:- It is evidenced from the refund applications that the same were filed under the statutory provisions and were also entertained by the authorities under the provisions of the statute - Since, Section 11B of the Act clearly mandates that the refund applications have to be filed within one year from the relevant date, which have admittedly not been filed by the appellant within such prescribed period, the refund sanctioning authority, being a creature under the statute, has rightly rejected the refund applications as per the statutory provisions. In terms of well laid principles of law that the time limit should be strictly adhered to for consideration of the refund application and that the same has not been complied with by the applicant, rejection of the refund applications by the authority below cannot be interfered with by the Tribunal. Appeal dismissed - decided against appellant.
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