9911796707
TMI Blog2022 (3) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant Shri P. Rama Holla, Superintendent(AR) for the respondent ORDER The appellant is in appeal against the impugned order wherein the refund claim has been dismissed as time barred. 2. The facts of the case are that the appellant is 100% EOU and avails cenvat credit on service tax paid on input services which were used in the manufacture of goods which have been exported by the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the appellant submits that initially, the appellant filed refund claim in time, but the same was returned holding that the same has been filed before wrong forum after the expiry of due date of filing refund claim; in that situation, it cannot be said that the appellant's claim is barred by limitation as held by this Tribunal in the case of Anurag Enterprises Vs. Commissioner [2019(8) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Service Tax on 04/02/2013 which was well within the time and the Assistant Commissioner of Service Tax returned the refund claim on 03/04/2013 after the last date of filing of refund claim. In fact, the learned Assistant Commissioner of Service Tax could have transferred the application of refund claim to the Assistant Commissioner of Central Excise itself, if that could have been done, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod during which the same were pending before wrong forum and were under litigation has to be excluded. and the Hon'ble High Court of Gujarat in the case of AIA Engineering Ltd. (supra), wherein Hon'ble High Court was of the view that "the application of refund was filed within time limit and which was returned by the authorities and the respondent filed the same after a lapse of time and as su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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