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2018 (9) TMI 1280 - AT - Service TaxRefund of Service tax paid - time limitation - Section 11B of the Central Excise Act, 1944 - refund claims rejected on the ground that the refund claims were not filed within the time limit of one year and the claimant has not fulfilled the conditions as prescribed at para 3(III)(e) of N/N. 12/2013-St dt. 01/07/2013 - Principles of Natural Justice. Held that:- In the present case, the Commissioner(Appeals) while rejecting the refund claims of the appellant has violated the principles of natural justice and has not afforded opportunity of hearing to the appellant to explain the justifiable reasons for filing refund claims after the periods specified in the notification - Further, the Commissioner(Appeals) has totally ignored the Notification No.12/2013 under which the appellant has filed the refund claims rather the Commissioner(Appeals) has wrongly considered the refund claims of the appellant under Rule 5 of the CENVAT Credit Rules read with Notification No.5/2006-CE(NT) dt. 14/03/2006 which was not the case of the appellant at all. Matter remanded back to the original authority to decide the claims of refund of the appellant within a period of three months from the date of receipt of certified copy of this order - appeal allowed by way of remand.
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