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2019 (1) TMI 718 - AT - Service TaxRefund claim - export of the output service - time limitation - Section 11B of the Central Excise Act, 1944 - Held that:- Filing of refund application is governed under the provisions of Section 11B of the Central Excise Act, 1944, as made applicable to the service tax matters under Section 83 of the Finance Act, 1994. The statute provides that the refund application should be filed with the competent authority before the expiry of one year from the relevant date - The appellant has not furnished any information with regard to non-filing of the claim application on 18.04.2016 and on 20.04.2016, which were not declared as public holidays and the Service Tax Department was functional during those days. It is evident that the refund application was filed beyond the stipulated time frame prescribed under Section 11B of the Act. In this case, since the appeal of Revenue was allowed by the Learned Commissioner (Appeals) on the ground of limitation, holding that the claim application was lodged after the prescribed time limit, there is no infirmity therein - appeal dismissed - decided against appellant.
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