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2017 (11) TMI 37 - CESTAT NEW DELHIRefund of service tax excess paid - GTA Service - abatement - Section 11B - Held that: - it is evident that the refund claim has been filed by the appellant under Section 11B ibid. The said statutory provision mandates the time limit of one year from the relevant date for filing the refund application - In the present case, as per clause (f) in explanation (B), contained in Section 11B ibid, the relevant date should be construed as the date of payment of duty - Since, no ambiguity arises in plain reading of the provisions of Section 11B ibid, different interpretations can not be placed by the authorities functioning under the statute and are bound to obey the dictates/ provisions contained therein. In view of the settled position of law and in view of the fact that the refund application was filed and decided under Section 11B ibid, the time limit prescribed therein should be strictly followed in entertaining the refund application. Since the adjudicating /appellate authorities are created under the statute, are duty bound to obey the provisions contained therein. Therefore, the rejection of refund application by the authorities below is in conformity with the statutory provisions. The time limit prescribed in Section 11B ibid is strictly applicable for entertaining the refund application, even if the service tax was paid erroneously, due to incorrect interpretations of the statutory provisions or the notifications issued thereunder - appeal dismissed - decided against appellant.
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