TMI Blog2019 (5) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral 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 service tax is 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for refund of ₹ 4,78,574/- on 29.09.2010 with Assistant Commissioner Central Excise and Service Tax Sitapur 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. He has argued that initially the refund claim was filed on 29.09.2010 which was returned by the department for want of certain documents 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 furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Porcelain Electricals Manufacturing Company Vs Commissioner of Central Excise, New Delhi reported at 1998 (98) ELT 583 (SC) wherein Hon ble Supreme Court 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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