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2021 (7) TMI 160 - AT - Service TaxRevised refund claim - barred by time limitation or not - refund pertains to the period from 01.04.2016 to 22.08.2016 - HELD THAT:- Admittedly, the denial of refund by the First Appellate Authority pertains to the period from 01.04.2016 to 22.08.2016 and it is the case of the Revenue that the refund claim for this period was clearly made after a lapse of ONE year and hence hit by limitation in terms of paragraph 3(g) of the N/N. 41/2012-ST dated 29.06.2012. This Bench of the Tribunal, in the case of M/s. Ashok Granites Ltd. v. Commissioner of Central Excise & Service Tax, Salem [2016 (7) TMI 1078 - CESTAT CHENNAI], under almost similar facts, has held that The imposition of period of limitation, without statutory amendment, through a notification, therefore, cannot prevail. The above view clearly supports the case of the assessee rather than supporting the view of the revenue - denial of refund on the ground of time-limit is not in order and therefore, the impugned order is set aside - decided in favor of assessee.
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