TMI Blog2020 (4) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax vide order issued on 16.11.2016 and the refund claims were filed by the appellants on 02.11.2012, therefore, the impugned refund claims were filed within one year of the date of issuance of the order by this Tribunal - the relevant date for filing the refund claim is 16.11.2016 and from the date within one year, they were required to file refund claim in terms of Section 11B of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-3-2020 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) APPEARANCE: Shri Alok Kothari, Advocate for the appellant Ms. Tamanna Alam Sh. Y. Singh, Authorised Representatives for the respondent ASHOK JINDAL: The appellants are in appeal against the impugned order wherein the refund claim has been rejected as time barred and the appellants have failed to pass the bar of unj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue and the order was issued on 16.11.2016. Consequent to that, the appellants filed the refund claims on 02.11.2017. The said refunds claim were rejected holding that the same is filed beyond the period of one year and failed to pass the bar of unjust enrichment. Against the said order, the appellants have filed appeals before me. 3. Learned Counsel appearing for the appellants submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dispute that this Tribunal held that appellants are not liable to pay service tax vide Final Order dated 21.10.2016 which was issued on 16.11.2016 and the refund claims were filed by the appellants on 02.11.2012, therefore, the impugned refund claims were filed within one year of the date of issuance of the order by this Tribunal. In that circumstances, I hold that the relevant date for filing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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