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2018 (9) TMI 1876 - AT - Service TaxRefund of service tax paid - service tax was paid for the services which were exempt - time limitation - refund rejected on the sole ground that the application is filed beyond the stipulated time frame and accordingly, is barred by limitation of time as per Section 11B of the Act - HELD THAT:- Learned Commissioner (Appeals) in the impugned order, though has upheld rejection of refund application, but has relied upon the provisions of Section 109 of the Finance Act, 2013, which was not the stand taken by the original authority in the adjudication order. Thus, I am of the view that rejection of refund application under Section 109 of the Act, 2013 is not legal and proper. Time limitation - HELD THAT:- The application for refund was filed by the appellant on 13.06.2014, which was within the limitation period of one year from the date of payment of service tax amount. Thus, rejection of refund application on the ground of limitation is not sustainable. Further, the Finance Act, 2013 dealing with the VCES Scheme does not impose any restriction for non-filing of refund application under Section 11B of the Act. Since, the Central Excise statute in Section 11B permits the assessee to file the refund application, claiming refund of duty/service tax, the provisions of Section 109 of the Act, 2013 cannot be relied upon to deny the refund benefit to the appellant. Appeal allowed - decided in favor of appellant.
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