TMI Blog2009 (12) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... on submitted by the petitioner was not entertained by the authority concerned, the same may cause prejudice to the petitioner, because the petitioner will be precluded from claiming refund raising the question of limitation - Held that:- as per Section 11BB interest is payable only on amounts which is ordered to be refunded, within a period of three months from the date of application onwards. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail India Ltd. v. Union of India 2009 (237) E.L.T. 209/20 STT 129 it is held that levy of service tax on renting out of immovable properties is ultra vires of Finance Act, 1994 as amended, and is therefore illegal. 2. In view of the above decision the petitioner claimed refund of service tax already paid. The claim for refund was made under Section 11B of the Central Excise Act, 1944, which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and since the issue involved is a subject matter pending consideration before the Hon'ble Supreme Court, the 3rd respondent is not in a position to adjudicate upon eligibility of the petitioner. Hence the refund application was returned once again. 3. Learned counsel for the petitioner points out that Section 11B of the Central Excise Act stipulates time limit of a period of one year for claimin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s such. 4. Having considered rival submissions, I am of the opinion that the return of refund application cannot be treated in any manner as a disposal of the said application under law. It is pointed out by the petitioner that there is no enabling provision so as to return any such claim. The authority concerned has got a duty to consider the application and to pass orders thereon. If the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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