TMI Blog2014 (9) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT BANGALORE, the refund claim is admissible. Refund claim - Barred by limitation under Section 11B of Central Excise Act 1944 - Held that: Limitation is considered as per paragraph 6.15 of the Interim Order Nos. 79 to 152/2014 dated 18.9.2014 in case of M/s Apotex & Others 2015 (3) TMI 346 - CESTAT BANGALORE, and paragraph 6.16 on method of calculating relevant date. The claim is within th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporate Communication System Engineering, R D Services, etc. 2. The issue involved is refund claim filed by the appellant for the period from March 2007 to March 2008 amounting to nearly ₹ 80 lakhs. In the present claim, there are two issues involved. The first issue is that output service is not taxable and therefore, Cenvat credit is not admissible and therefore, refund is als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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