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2019 (3) TMI 306 - AT - Service TaxRefund of service tax paid - time limitation - Revenue entertained a view that the said refund claim stands filed by them after the prescribed period of one year, was hit by limitation and as such was not to be sanctioned - Section 11B of the Central Excise Act, 1994 - Held that:- The Commissioner (Appeals) has referred to various decisions of the Hon’ble Supreme Court laying down that the Authorities working under the Act are bound by the provisions of the Act and cannot go beyond the same. The law on the issue is well settled. Each and every refund claim of tax/duty, whether paid erroneously or not, is required to be governed by the provisions of the Act. In fact, every refund claim arises on account of the fact that the same was not required to be paid. As such, if the refunds are to be allowed on the ground that they were not required to be paid, without adhering to the limitation provisions, then each and every refund claim would become payable and the limitation provisions, as enacted in terms of the provisions of Section 11B of the Central Excise Act, 1944 would become redundant and infructuous. Admittedly, in the present case the refund claims stands filed after a period of one year from the relevant date, in which case the same has been rightly rejected by the Lower Authorities as barred by limitation - Appeal dismissed - decided against appellant.
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