TMI Blog2021 (10) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... .05.2018, has also been rejected as hit by limitation. In respect of the last claim which is relating to the period July 2016 to April 2017, the claim which is filed on 18.05.2018 has also been held to be barred by limitation, and, these findings have been upheld by the Commissioner(Appeals) in the impugned order. Hon ble High Court of Judicature at Madras in the case of M/S. 3E INFOTECH VERSUS CUSTOMS, EXCISE SERVICE TAX APPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [ 2018 (7) TMI 276 - MADRAS HIGH COURT] has considered an almost identical issue of refund under Section 11B ibid vis- -vis the time prescribed thereunder in respect of refund claims and after considering various decision of both the Hon ble Apex Court as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cheques and the last claim for refund was made on account of credit notes issued with respect to institutional consultancy. 2. The Assistant Commissioner of Central Taxes issued separate show-cause notices, all dt. 08/08/2018, proposing, inter alia, to reject the refund claims on the ground that the appellant s claims were hit by limitation of time as specified under Section 11B of the Central Excise Act, 1944. The appellant filed its detailed reply, all dt. 05/09/2018 and also placed reliance on various decisions; but the adjudicating authority vide the Orders-in-Original No.34/2018-(R), No.35/2018-19(R), No.36/2018-19(R) and No.57/2018-19(R) sanctioned only a partial refund. Thereafter the appellant preferred appeals before the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -cause notices has, inter alia, contented that in respect of some of its claims, the period of limitation should be reckoned from the date of cause of action i.e. the date on which the students claimed refund; that the payment of service tax would fall within the next quarter for which the service tax was paid by mistake. The authorities below, however, have not given any finding on the above contentions. Be it as it may, Hon ble High Court of Judicature at Madras in the case of 3E Infotech Vs. Customs, Excise Service Tax Appellate Tribunal and another [2018(18) GSTL 410 (Mad.)] has considered an almost identical issue of refund under Section 11B ibid vis- -vis the time prescribed thereunder in respect of refund claims and after consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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