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2022 (11) TMI 1227 - CESTAT MUMBAIRejection of refund claim - rejection on the ground of being filed pre-maturely - Section 11B of the Central Excise Act, 1944 as made applicable to service tax matters under Section 83 of Chapter V of the Finance Act, 1994 - HELD THAT:- The learned Commissioner (Appeals) has rejected the appeal mainly on the ground that the refund application was prematurely filed by the appellant. It is the fact on record that refund claim in this case was filed by the appellant on February 12, 2016 and the issue of taxability on the disputed service was finally resolved in the year 2020. Thus, there are no infirmity in the impugned order insofar as the Commissioner (Appeals) has held the refund application as premature. There are no merit in the appeal filed by the appellant - appeal dismissed.
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