2010 (4) TMI 394

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..... both sides. 2. The appellant filed this appeal against the impugned order whereby the Commissioner (Appeals) upheld the order rejecting the refund claim as time bar. 3. In this case the amount of service tax was paid on 10-11-03 and the refund claim was filed on 27-5-2005. As per the Provisions of Section 11B of the Central Excise Act which is applicable to the Service Tax also, refund claim is .....

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..... efund claim based on the decisions of Court or Tribunal in case of another assessee is not maintainable. 5. I find merit in the contention of the Revenue. In view of the decisions of Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. v. Union of India reported in 1997 (89) E.L.T. 247 Hon'ble Supreme Court held that "it is not open to any person to make a refund claim on the basis of a .....

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