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2019 (1) TMI 719 - AT - Service TaxRefund claim - excess service tax paid which was not payable as per the statutory provisions - time limitation - Section 11B of the Central Excise Act, 1944 - Held that:- Section 11B ibid deals with the situation of claim of refund of duty (service tax). Clause (f) in explanation (B), appended to Section 11B ibid provides the relevant date for the purpose of computation of the limitation period for filing of the refund application. In the case of the present appellant, the relevant date should be considered as the date of payment of service tax. Section 11B ibid mandates that the refund application has to be filed before expiry of one year from the relevant date. In this case, it is an admitted fact on record that the refund application was filed by the appellant beyond the statutory time limitation prescribed under the statute. Therefore, the refund sanctioning authority adjudicating the refund issue under the statute has no option or scope to take a contrary view, than the limitation period prescribed in the statute, to decide the issue differently. In other words, when the wordings of Section 11B are clear and unambiguous, different interpretations cannot be placed by the authorities functioning under the statute and they are bound to obey the dictates/provisions contained therein. The refund application was filed and decided under Section 11B ibid, the time limit prescribed there-under was strictly applicable for deciding such issue - appeal dismissed - decided against appellant.
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