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2022 (2) TMI 139 - AT - Service TaxRefund of service tax paid - appellant filed a refund claim of service tax paid inadvertently on 16.09.2020 - refund claim was rejected holding that refund claim is barred by limitation under Section 11B of the Act - HELD THAT:- The facts which are not disputed by both the sides that a show cause notice dated 04.10.2018 was issued to the appellant to demand differential service tax on Renting of Immovable Property Service and it was held by the adjudicating authority that appellant is not required to pay service tax under the category of Renting of Immovable Property Service vide order dated 16.12.2019, thereafter, the appellant has filed refund claim on 16.09.2020. As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held that the appellant is not required to pay service tax, therefore, in terms of Section 11B of the Act, refund claim is to be filed within one year, from the relevant date. The relevant date is the date of adjudication order date i.e 16.12.2019 - the refund claim filed by the appellant is within time. Appeal allowed - decided in favor of appellant.
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