TMI Blog2016 (2) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- The present claim of the appellant goes to the root of section 11B which deserves consideration. Reasoning state in this order as above is fortified from the principle laid down in para 9 of the judgment of the Hon'ble High Court of Allahabad. Hon'ble High Court noticed in Addi Industries Ltd. [2014 (4) TMI 844 - ALLAHABAD HIGH COURT] that case that the taxable services being related to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen it came to know, that service tax was not payable, it considered that the taxes erroneously paid is refundable under Section 11B of the Central Excise Act, 1944. 2. Revenue claimed on the other hand that when the appellant did not follow the route of the notification, its claim is barred by law. 3. Heard both sides and perused the records. 4. The basic principle of taxation is that ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the light of that provision of law. 5. Learned departmental representative, at this stage, brings out that Hon'ble High Court of Allahabad as held in the case of Addi Industries Ltd. Vs Commissioner of Customs Central Excise reported in 2014 (36) S.T.R. 27 (All.) that when the notification does not allow the benefit thereof to a claimant, no refund is permissible. It may be stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being related to the export for the period Apr,'08 to Jun.'09, appellant was even not entitled to get the refund thereof under Section 11B. No doubt, once the period of claim relates to post notification period, appellant deserves consideration. 6. in view of the observations as above, the matter is remanded to the Adjudicating authority to re-examine the entire case in the light of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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