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2017 (12) TMI 1312 - AT - Service TaxRefund of service tax - time limitation - Section 11 B of the CEA, 1944 - the service tax was deposited with the jurisdictional service tax authorities at Delhi and that explaining the situation and circumstances of the case, the appellant had requested the Chief Commissioner of Delhi to transfer/ adjust the excess amount paid by it into the Chandigarh Registration Account many times, failing which, the refund application filed - Held that: - The Department never responded to the letters of the appellant and also never advised the appellant for filing the proper refund application within the stipulated time frame provided under the statue. Thus, for the lapses on the part of the Department, the appellant should not be held responsible and should not be deprived of its legitimate right to claim refund of service tax as provided under the statue. The initial letter dated 30.03.2014 filed before the Chief Commissioner of Central Excise and Service Tax, requesting for transfer/ adjustment of excess paid amount into the Chandigarh Account, should be considered as the application for refund in terms of Section 11 B of the Act. Since the said application was filed within one year from the relevant date i.e. payment of Service Tax, the claim of the appellant, is not barred by limitation of time. Rejection of refund on the ground of time limitation not justified - appeal allowed - decided in favor of appellant.
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