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2023 (10) TMI 51 - AT - Service TaxRefund of service tax - claim rejected stating that the claim was filed after expiry of one year from the relevant date (date of payment of tax) - Section 11B of Central Excise Act, 1944 - HELD THAT:- The original authority and appellate authority have held that the refund claim was filed beyond the limitation prescribed by Section 11B of Central Excise Act, 1944 - On perusing the impugned order-in-appeal it is noted that learned Commissioner (Appeals) has followed the ruling by Hon’ble Supreme Court in the case of COLLECTOR OF CE., CHANDIGARH VERSUS DOABA CO-OPERATIVE SUGAR MILLS [1988 (8) TMI 103 - SUPREME COURT]. Learned Commissioner (Appeals) has reproduced the headnotes in his order which clearly indicate that Hon’ble Supreme Court has held that for the refund claims made before the departmental authorities, limitations provided under Customs Act and Central Excise Act are applicable. Under the provisions of Section 11B of Central Excise Act, 1944, the refund claim has to be filed within one year from the relevant date and in the present case, relevant date is date of payment of service tax. It is clear from the record that the present refund claim was not filed within one year from the date of payment of service tax. There are no infirmity in the impugned order - appeal dismissed.
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