TMI Blog2019 (1) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Department was functional during those days. It is evident that the refund application was filed beyond the stipulated time frame prescribed under Section 11B of the Act. In this case, since the appeal of Revenue was allowed by the Learned Commissioner (Appeals) on the ground of limitation, holding that the claim application was lodged after the prescribed time limit, there is no infirmity therein - appeal dismissed - decided against appellant. - APPEAL NO. ST/86033/2018 - A/85053/2019 - Dated:- 11-1-2019 - SHRI S K MOHANTY, MEMBER (JUDICIAL) Shri Anand Desai, C.A. for Appellant Shri Dilip Shinde, Assistant Commissioner (AR) for Respondent ORDER Per: S K Mohanty The issue involved in this ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that 14th to 17th of April, 2016 and 19.04.2016 were public holidays and the Service Tax Department was closed. He further submitted that on 20.04.2016, the signed refund application was received from Delhi office and as per the directions of the jurisdictional Assistant Commissioner, the refund application together with the supporting documents were filed before the department on 21.04.2016. Thus, the Learned Consultant submitted that delay in filing of refund application should be condoned in the interest of justice. In support of his stand that delay in filing of refund application can be condoned in the circumstances of the case, he has relied on the judgment of Hon'ble Supreme Court in the case of Raj Kumar Dey and Other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise, Panchkula [2018- TIOL-1432-CESTAT-CHD-LB]. 4. Heard both sides and perused the case records. 5. In this case, the appellant had filed the refund application, claiming refund of service tax paid on the input services. The refund application was filed under notification no. 41/2012 ST dated 29.06.2012. Filing of refund application is governed under the provisions of Section 11B of the Central Excise Act, 1944, as made applicable to the service tax matters under Section 83 of the Finance Act, 1994. The statute provides that the refund application should be filed with the competent authority before the expiry of one year from the relevant date. In view of date of issue of LEO, the refund application was req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of limitation provided under Section 27(1) of the Customs Act, 1962 (pari materia to Section 11B of the Central Excise Act, 1944). Further, in the case of Daoba Co-operative Sugar Mills (supra), the Hon ble Supreme Court have also held that if the proceedings have been taken under the Central Excise Act by the department, the provisions of limitation prescribed in such Act alone will prevail with regard to applicability of the time limit for filing the refund claim application. In this case, since the appeal of Revenue was allowed by the Learned Commissioner (Appeals) on the ground of limitation, holding that the claim application was lodged after the prescribed time limit, I do not find any infirmity therein. The ratio of judgments relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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