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2018 (9) TMI 563 - AT - Central ExciseRestoration of appeal - appeal was dismissed for non-prosecution - whether the refund claim filed by the appellant on 24.06.2009 for the period 04.05.2006 and 19.07.2007 would be barred by limitation or not? - Held that:- Admittedly, during the relevant period the appellant had discharged its tax liability on reverse charge basis in respect of services received from a foreign person. Neither any protest was alleged by the appellant nor the assessments were provisional. The refund claims stand filed on 24.06.2009 i.e., after the normal period of limitation under Section 11B. Admittedly, the refunds are required to be adjudicated in terms of the provisions of Section 11B of Central Excise Act inasmuch as there is no other provision in the Act to deal with the refunds. The limitation as provided under Section 11B is to be applied to each and every refund claim. The refunds in the present case having been admittedly filed beyond the period of limitation of one year are barred by limitation. Appeal dismissed - Restoration of appeal application disposed off.
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