Limitation for service tax refunds bars delayed claims unless a timely separable portion is proved from month-wise records.

Refund claims for service tax are subject to the one-year limitation under Section 11B of the Central Excise Act, 1944, as applied by Section 83 of the Finance Act, 1994. Where a turnover-based arrangement is involved, delay is not cured by the argument that the refund could arise only after the turnover period ended; provisional assessment is the proper course. The assessee also had to produce month-wise details to identify any separable portion of the claim within time. The refund claim was therefore treated as time-barred, and no part of the claim was accepted as being within limitation.

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Issues: Whether the refund claim for service tax was barred by limitation under the applicable refund provisions, and whether the assessee could succeed without segregating the portion of claim, if any, that was within time.

Analysis: The refund arose from brokerage and service tax refunded on a turnover-based arrangement, but the claim was filed beyond one year from the relevant payments. The applicable limitation under Section 11B of the Central Excise Act, 1944, made applicable to service tax matters under Section 83 of the Finance Act, 1994, was therefore attracted. Although the assessee contended that the refund could arise only after the turnover period ended, the proper course in such a system was to seek provisional assessment. The assessee also failed to furnish month-wise details to isolate any portion of the claim that could have been treated as within time.

Conclusion: The refund claim was held to be time-barred, and the appeal failed for want of proof of any separable claim within limitation.

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