9911796707
TMI Blog2017 (8) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Tribunal ('CESTAT') dismissing the Appellant's appeal against the order-inappeal dated 10th November 2009 of the Commissioner of Customs, Excise and Service Tax (Appeals) [hereafter Commissioner (Appeals)]. 2. Admit. The following question of law is framed for consideration: Whether the Customs, Excise and Service Tax Appellate Tribunal was in error in rejecting the plea of the Appellant/Assessee that its claim for refund of the service tax paid under the state of law is barred by limitation in terms of Section 11B of the Central Excise Act, 1944? 3. The facts, in brief, are that the Appellant is inter alia engaged in the business of printing of newspapers and providing space for advertisements in newspapers. The Appellant obtaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner, the aforementioned refund claim for Rs. 4,23,454/- pertained to period prior to 25th September, 2006. 6. The appeal filed by the Appellant against the above order was dismissed by the Commissioner (Appeals) by an order dated 10th November 2009. Thereafter the Appellant went in appeal before the CESTAT, which by the impugned order dated 10th January 2017, dismissed the appeal. 7. Mr. Ashok Kumar Dhingra, learned counsel for the Appellant, has placed reliance, inter alia, on the judgments of this Court in Hind Agro Industries Limited v. Commissioner of Customs 2008 (221) ELT 335 (Del) and Alar Impex Private Limited v. Commissioner of Central Excise, Delhi-I 2016 (41) S.T.R. 407 (Del) to urge that the CESTAT was in error in h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s abundantly clear that the Appellant has to seek refund of service tax, paid in excess, in terms of and within the limitation period stipulated under Section 11B of that CE Act i.e. before the expiry of one year from the relevant date. The expression 'relevant date' has been defined in clause (f) of Explanation (B) to Section 11B of the CE Act as "the date of payment of duty". 11. In considering the application for refund by the Appellant filed on 25th September 2007, the Assistant Commissioner ascertained which part of the claim pertained to the period prior to 26th September, 2006. In fact, the Appellant itself set out, in a table in its refund application, the dates on which payment of service tax was made by it. What has been rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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