TMI Blog2018 (11) TMI 1595X X X X Extracts X X X X X X X X Extracts X X X X ..... URT] is followed where it is held that for the refund claim of service tax which were not required to pay by the appellant, the provision of Section 11B of the Central Excise Act are not applicable - appeal allowed - decided in favor of appellant. - Appeal No. ST/60801/2018 - FINAL ORDER NO: 63372 / 2018 - Dated:- 2-11-2018 - Mr. Ashok Jindal, Member (Judicial) For The Appellant : Shri. K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below on the ground that the appellant was required to file refund claim within one year from the date of payment of service tax in terms of Section 11B of the Act, therefore, the refund claim was rejected. Against the rejection of refund claim, the appellant is before me. 3. The ld. Counsel for the appellant submits that the Hon ble High Court of Delhi recently in the case National Institut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of National Institute of Public Finance and Policy (supra) and hold that for the refund claim of service tax which were not required to pay by the appellant, the provision of Section 11B of the Central Excise Act are not applicable. In that circumstances, I set aside the impugned order and allow the appeal with consequential relief, if any. ( Dictated and pronounced in the open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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