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2023 (10) TMI 57 - CESTAT BANGALORERefund of service tax paid in excess - refund claim was rejected on the ground of limitation prescribed under Section 11B of Central Excise Act, 1944 - HELD THAT:- It is found that on applying Section 11B of the Central Excise Act to the refund claims, a portion of the refund claims be time barred; however, the claim of the appellant relating to the tax amount paid on 29.06.2017 may not be hit by limitation prescribed under Section 11B. Also, there is an argument on merit relating to Point of Taxation Rules. Both sides fairly concede that the matter may be remanded for verification of the claim to the extent of payment made on 29.06.2017 and also on merit. The adjudicating authority to decide the same afresh. The impugned order is set aside and the appeal is remanded to the adjudicating authority to decide the issue on merit and on limitation relating to the refund claims pertaining only to the period 29.06.2017 as for the earlier period, it is hit by limitation. Appeal allowed by way of remand.
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