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2019 (12) TMI 945 - AT - Service TaxRefund of service tax - tax was erroneously collected - refund was rejected on the ground of time limitation - Retrospective exemption vide Finance Act, 2017 - Revenue was of the view that any claim for refund was to be made within a period of six months from the date of assent of the Hon’ble President of India (which was on 01.04.2017) and therefore, the appellant’s application for refund dated 11.12.2017, which was beyond six months, was barred by limitation as prescribed under Section 104 (3) - HELD THAT:- In the case of Roop Automotives Ltd. [2019 (7) TMI 907 - CESTAT CHENNAI] it was held that, "the time-limit prescribed under Section 104 (3) is only directory, but however, the time as well as the procedure prescribed under Section 11B applies in full." The limitation of one year as in Section 11B of the Central Excise Act, 1944 would have to be reckoned from 01.04.2017 which is the date on which the assent of the Hon’ble President was received. The matter is remanded to the file of the Adjudicating Authority, who shall verify and pass appropriate orders - appeal allowed by way of remand.
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