TMI Blog2024 (2) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the rejection of refund claim on the ground of limitation. In MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [ 2011 (9) TMI 450 - KARNATAKA HIGH COURT] , this Court has held that Section 11B is not applicable. The Commissioner (Appeals), as also the CESTAT have not returned any finding with regard to applicability of empowerment. Therefore, the matter requires reconsideration in the hands of the Original Authority. Petition allowed by way of remand. - HON'BLE MR. JUSTICE P.S. DINESH KUMAR AND HON'BLE MR. JUSTICE C.M. POONACHA For the Petitioner By Shri. Atul K. Alur, Advocate For the Respondents : By Shri. K. Chandan, Advocate For Shri. Amit Anand Despande, Advocate O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clauses (a) (b). Hence, the remaining prayer is with regard to rejection of refund claim made by the assessee for the claim period 2011-12, 2012-13 2013-14. Assessee s application has been rejected by the Order-in-Original dated 31.08.2015 (Annexure-G). The Commissioner (Appeals) allowed the appeal filed thereon in part upholding the order passed by the Original Authority in respect of A.Ys. 2011-12 and 2012-13, but remitted the matter to the original authority for A.Y. 2013-14. Revenue challenged the order passed by the Commissioner (Appeals) before the CESTAT. Feeling aggrieved by the order passed by the Commissioner (Appeals) so far as it relates to A.Y. 2013-14, assessee also challenged the order passed by the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit. The claim was rejected on the ground of limitation. On that premise, the matter was remitted to the adjudicating authority. In the instant case, the facts are identical. 7. Learned Advocate for petitioner is right in his submission that mPortal was cited in Suretex, but there is no finding with regard to mPortal. Both judgments are by Benches of this Court of equal strength. 8. We have perused the Memorandum of Appeal filed by the assessee before the Commissioner (Appeals). It is urged therein that the decision in mPortal is applicable to the facts of that case. As rightly contended by Shri. Alur, both the Commissioner as also the CESTAT have not adverted to the said authority and given any finding. The fact remains th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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