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2019 (1) TMI 721 - AT - Service TaxRefund of service tax - service provided by the club to its members - principles of mutuality - time limit prescribed under Section 11B of the Central Excise Act, 1944 - Held that:- 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 position 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. In view of the above settled principles of law and in view of the fact that the refund applications were filed and decided under Section 11B ibid, the time limit prescribed there-under was strictly applicable for deciding such issue. Since, the authorities below have rejected the refund applications on the ground of limitation, there is no infirmity in such orders, as the same are in conformity with the statutory provisions. Appeal dismissed - decided against appellant.
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