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2019 (5) TMI 1020

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..... 11 B of Central Excise Act, 1944 made applicable to service tax law - HELD THAT:- It is admitted by the appellant that important documents could not be located by them and therefore, they took time from 2010 to 2013 to resubmit application for refund along with required documents. Therefore, the date of filing of refund claim has to be treated as 25.11.2013 and since the date of payment of servic .....

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..... on account of Service Tax paid erroneously on Foreign Commission Agent Service . The refund arose because said service was exempted from payment of service tax vide Notification No.18/2009-ST dated 07.07.2009. The refund application made by the appellant was returned to them in original for want of necessary documents. Due to reasons beyond the control of appellant as mentioned by the appellant in .....

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..... and the application was once again submitted on 25.11.2013. He has submitted that some documents had got misplaced and refund claim could not be submitted till 25.11.2013. He has further submitted that date of payment of service tax was 10.09.2009. He has further submitted that provision of Section 11 B of Central Excise Act, 1944 governing time limitation is not applicable to the amounts not bein .....

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..... has held that the authorities functioning under the Central Excise Act are bound by the provisions of Central Excise Act in respect of processing of refund applications. 5. Having considered the submissions made by both the sides and on perusal of record, I find the contentions raised by the A.R. are tenable in law. It is admitted by the appellant that important documents could not be located by .....

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