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2022 (6) TMI 377 - AT - Central ExciseRefund of Service tax paid on reverse charge mechanism which was otherwise not payable - Period of limitation - applicability of Section 11B of the Central Excise Act, 1944 or not - HELD THAT:- There is no dispute that whether service tax was payable or not, the appellant have paid the amount as service tax only therefore, the refund of the same is governed by Section 11B, there is no other provision for refunding the said amount. It is further observed that, if on the pretext that since the amount of duty or service tax is not payable, Section 11B will not be applicable, any amount of refund arise only when it is not payable therefore, in any case Section 11B will not be applicable and become redundant which is not the intention of the legislators. Accordingly, since the appellant filed the refund claim after the stipulated time period of one year as provided under Section 11B, the same is time barred - appeal dismissed.
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