TMI Blog2012 (7) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... s of section 11B, the refund claim are required to be filed within a period of one years from the relevant date. The relevant date stand defined as date of payment of Service Tax. The refund application filed on 9.12.09 is beyond the period of one year from the date of payment of Service Tax on 17.2.07. It is well settled law that the authorities working under Central Excise Act are bound by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the person outside India were not liable to pay Service Tax till 18.4.06 and such liability arise only with effect from 19.4.06 with introduction of Section 66 A in the Finance Act, 1994. However during the relevant period, the appellant neither paid the said Service Tax under protest nor contested the same. 2. However, deposit of tax for the relevant period by the applicant was on 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 11B would apply and the refund having been filed after a period of one year from the relevant date is clearly hit by bar of limitation. 5. After appreciation of the submissions made by both sides, I find that admittedly the payments were made AS SERVICE TAX . Further, there is no dispute about the fact that no protest was lodged at the time of deposit of said Service Tax. It is also adm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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