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2019 (1) TMI 1120 - AT - Service TaxRefund claim - time limitation - Section 11B of the Central Excise Act - rejection of refund on the ground that the refund claim filed on 17.01.2017 for the period July 2012 to August 2014 is barred by limitation as the same has been filed beyond the period of one year from the relevant date - Held that:- The appellants have filed the refund application on 17.01.2017 after the vacation of the protest - Further, it is found that it is only on 09.01.2017 that the Order-in-Original was passed wherein the Adjudicating Authority has vacated the protest and appropriated the amount towards the demand and therefore, the protest was valid till the order was passed and from the date of passing the Order-in-Original dated 09.01.2017 the refund is within the limitation of one year. Further, once the duty is paid under protest then as per the proviso to Section 11B, the limitation of one year will not apply - the impugned order rejecting the appeal on time bar is not sustainable - appeal allowed - decided in favor of appellant.
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