TMI Blog2018 (9) TMI 1876X X X X Extracts X X X X X X X X Extracts X X X X ..... on of refund application under Section 109 of the Act, 2013 is not legal and proper. Time limitation - HELD THAT:- The application for refund was filed by the appellant on 13.06.2014, which was within the limitation period of one year from the date of payment of service tax amount. Thus, rejection of refund application on the ground of limitation is not sustainable. Further, the Finance Act, 2013 dealing with the VCES Scheme does not impose any restriction for non-filing of refund application under Section 11B of the Act. Since, the Central Excise statute in Section 11B permits the assessee to file the refund application, claiming refund of duty/service tax, the provisions of Section 109 of the Act, 2013 cannot be relied upon to deny ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the small scale exemption provided in the service tax statute. Accordingly, the appellant had filed the refund application, claiming refund of service tax paid by it. The refund application was rejected by the original authority on the ground that the same is barred by limitation of time provided under Section 11B of the Central Excise Act, 1944. On appeal, the Learned Commissioner (Appeals), CGST, Mumbai vide impugned order dated 09.03.2018 has upheld the adjudication order. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 2. The Learned Advocate appearing for the appellant submits that the refund application was filed online before the service tax department on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus, rejection of refund application on the ground of limitation is not sustainable. Further, the Finance Act, 2013 dealing with the VCES Scheme does not impose any restriction for non-filing of refund application under Section 11B of the Act. Since, the Central Excise statute in Section 11B permits the assessee to file the refund application, claiming refund of duty/service tax, in my considered view, the provisions of Section 109 of the Act, 2013 cannot be relied upon to deny the refund benefit to the appellant. 7. In view of above, I do not find any merits in the impugned order and accordingly, the same is set aside and the appeal is allowed in favour of the appellant, with consequential benefit of refund. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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