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2020 (6) TMI 225 - AT - Service TaxRefund claim - time limitation - appellant filed refund claim on 31.03.2017 and the same was rejected by both the authorities below as time barred - Section 11B of the Central Excise Act, 1944 - HELD THAT:- It is an admitted fact that initially the refund claim was filed on 29.09.2008 and the same had been decided in favour of the appellant vide order dt. 16.03.2016 by the learned Commissioner (Appeals), therefore the appellant was not required to file the refund claim again. The understanding of the learned A.R. that the appellant was required to file the refund claim under Section 11B of the Central Excise Act, 1944 after the order passed by the learned Commissioner (Appeals) is against the provisions of law and both the authorities below are required to entertain the refund claim dt. 29.09.2008 and instead of considering the same, the adjudicating authority did not comply order dt. 16.03.2016 passed by the learned Commissioner (Appeals) and rejected the refund claim filed by the appellant inadvertently on 31.03.2017 as time barred, which is not permissible in law. There is no merit in the impugned order - appeal allowed - decided in favor of appellant.
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