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2022 (2) TMI 793 - AT - Service TaxRefund of tax paid - refund claim was rejected by the adjudicating authority on the ground of time bar that the appellant has filed the refund claim beyond one year after reversal of the duty in R.G.23A - Section 11B of CEA - HELD THAT:- Firstly the appellant have not represented the case before the adjudicating authority therefore, the adjudicating authority had no occasion to verify the facts regarding adjustment of duty paid on the audit objection, date of realisation of foreign exchange and submission of proof of export. There are also no evidence such as any correspondence regarding adjustment of duty by the department against the payment made by the appellant. In this fact, the matter needs to be reconsidered by the adjudicating authority. It is noted that in the peculiar facts of the present case since non-filing of proof of export beyond the control of the appellant, they had also not realized the export proceed the period from payment of duty till adjustment of duty by the department/receipt of export proceed/receipt of proof of export should be deducted for computing the time limit of one year in terms of Section 11B. The matter remanded to the adjudicating authority for passing a fresh order after observance of principal of natural justice - appeal allowed by way of remand.
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