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2021 (10) TMI 1170 - AT - Service TaxRefund of CENVAT Credit - applicability of time limitation - Section 11B of the Central Excise Act,1944 - claim for quarter October-December 2016 was filed on 05.01.2018 and in respect to the quarter January-March-2017 it was filed on 27.03.2018 - Department’s contention is that since from the specified date the appellant filed the refund claim after one year, therefore, the refund is time barred - N/N. 14/2016-CE (N.T.) dated 01st March, 2016 - HELD THAT:- The appellant in respect of the refund claim for the quarter October-December-2016 has filed on 05.01.2018 even though it was sent by post on 02.01.2018. In respect of refund claim for the quarter January-March-2017 it was filed on 27.03.2018. Since the condition in Para 2 of the Notification No. 14/2016-CE (N.T.) is that the assessee is required to file refund claim under Rule 5 not more than one in a particular quarter, the assesssee is barred to file refund claim more than one in a particular quarter, therefore, the period of one year should be reckoned from the end of the quarter for which the refund is sought for - In the present case for the quarter October-December- 2016 the one year period expired on 31st December, 2017. However, the refund was filed on 05.01.2018 ,therefore, it is clearly beyond one year hence this refund amounting to ₹ 1,25,449/- for the quarter October-December-2016 is clearly time barred, hence, the rejection of the same is maintained. Refund claim amounting to ₹ 1,45,736/- pertaining to quarter January-March-2017 - HELD THAT:- Claim was filed within one year from end of the quarter i.e. 27.03.2018 is held within time. Accordingly, the refund of Rs. ₹ 1,45,736/- is not time barred. Appeal allowed in part.
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