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2020 (11) TMI 841 - HC - Service TaxRefund of Excess Service tax paid - rejection on the ground of time limitation - HELD THAT:- Identical issue came up for consideration before the Gwalior Bench of this Court in THE COMMISSIONER, CGST AND CENTRAL EXCISE VERSUS M/S NATIONAL FERTILIZERS LIMITED [2019 (8) TMI 1592 - MADHYA PRADESH HIGH COURT], wherein, while relying on the decision in COMMISSIONER OF C. EX., MUMBAI-II VERSUS ALLIED PHOTOGRAPHICS INDIA LTD. [2004 (3) TMI 63 - SUPREME COURT] and M/S. STEEL AUTHORITY OF INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2019 (5) TMI 657 - SUPREME COURT] it was held that the Tribunal has grossly erred in law in holding that the claim for refund rejected for the reason being time barred, should be treated as within time and the "claims are to be processed", which deserves to be and is hereby set aside. Even shifting the burden on the department to find out as to whether the assessee has not passed the burden of tax on the final consumer cannot be countenanced in the given facts of present case. Impugned order set aside - refund is to be allowed - appeal allowed - decided in favor of appellant.
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