TMI Blog2015 (11) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... period July to September, 2008 and the refund application was filed by the appellant on 10.12.2010. As per the requirement of he said Notification, since the refund application has not been filed within the specified time limit prescribed therein, the same, in my opinion, is barred by limitation of time - No infirmity in the impugned order passed by the Jurisdictional Central Excise Commissioner - Decided against assessee. - Service Tax Appeal No.ST/3919/2012 ST. [SM] - FINAL ORDER NO. 53070/2015 - Dated:- 25-5-2015 - Mr. S.K. Mohanty, Member (Judicial) For the Petitioner : Shri Jitendra Singh, Advocate For the Respondent: Shri G.R. Singh, DR ORDER PER: S.K. MOHANTY This appeal is directed against the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the present case. According to the ld. Counsel the provisions of section 11B of the Central Excise Act, 1944 shall apply mutatis mutandis for the refund claim filed under above referred notification. The Counsel further submits that since duty attributable to the exportation of goods was paid by the appellant on 25.02.2010 and the refund claim was filed on 10.12.2010, which is within one year from the relevant date, the refund benefit can not be denied in terms of section 11B of the Act. The ld. Counsel relies on the decisions in the following cases to satisfy his stand:- 1) K.K.S.K. Leather Processors Pvt. Ltd. vs. CCE, Salem reported in 2011 (24) STR 89 (Tri. Chennai) 2) Pioneer India Electronics (P) Ltd. vs. Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant on 10.12.2010. As per the requirement of he said Notification, since the refund application has not been filed within the specified time limit prescribed therein, the same, in my opinion, is barred by limitation of time. The submissions of the appellant that service tax attributable to the period was only paid on 15.02.2010 and the refund application having been filed on 10.12.2010, the same is within the prescribed time limit as per the mandate of section 11B, I am of the considered view that section 11B of the Central Excise Act will have no application to the refund benefit claimed under Notification dated 06.10.2007, since there is no specific mention therein that the time limit of one year prescribed in Section 11B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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