TMI Blog2018 (1) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... DIA] is not applicable and have been wrongly relied upon by the ld. Commissioner (Appeals). The appellant is entitled to refund of Service Tax, wrongly paid through, M/s R. K. Agencies, Lucknow - appeal allowed - decided in favor of appellant. - APPEAL No. ST/70745/2017-ST[SM] - A/72277/2018-SM[BR] - Dated:- 31-1-2018 - Mr. Anil Choudhary, Member (Judicial) Shri Tarun Chatterjee Consultant, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is, whether the refund claim of the appellant has rightly been rejected by the court below. 2. The brief facts of the case are that the appellant is a producer of hybrid seeds of Paddy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax wrongly paid, on 12 th March, 2014. The said refund application was returned by the Department on 31 st March, 2014 stating that the appellant was not registered with the Service Tax Department. 3. Thereafter the appellant again filed and submitted the refund claim on the 21 st April, 2014, pursuant to which Show Cause Notice dated 17 th July, 2014 was issued. The SCN was adjudicated on contest and the refund claim was rejected on the grounds: claim is barred by limitation under section 11B of the Central Excise Act, as it is filed on 21 st April, 2014 and clause (a-e) of explanation B of Section 11B provides that the relevant date to compute the time-limit of one year in the case of goods which are exempted from payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) Pvt. Ltd. (supra), is misplaced. He points out from the finding of the Apex Court when it is observed that the question that is raised is - there is little scope for doubt that in case where an adjudicating authority has passed an order which is appealable under the statute, and the party aggrieved did not chose to exercise the statutory right of filing appeal, it is not open to the party to question the correctness of the order of the authority subsequently, by filing a claim for refund on the ground that the adjudicating authority had committed an error in passing his order. 7. The learned counsel said that such facts are not obtaining in the facts of the present case as there was no appealable order in existence on the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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