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of <h1>Tribunal Upholds Order Dismissing Appeal Over Time-Barred Refund Claim</h1> <h3>M/s. ITC Ltd. (Hotel Division) Versus C.C.E. - Delhi</h3> M/s. ITC Ltd. (Hotel Division) Versus C.C.E. - Delhi - TMI Issues:Rejection of refund claim based on limitation period under Section 11 B of the Central Excise Act, 1944.Analysis:1. The appellant filed a refund claim for Service Tax paid prior to 11.11.2006, beyond the one-year time frame from the relevant date, leading to rejection based on Section 11 B of the Central Excise Act, 1944.2. The appellant argued that the time limit under Section 11 B should not apply as they were not liable to pay the tax and cited various judgments supporting their stance.3. The Revenue contended that the time limit must be strictly adhered to for refund applications under Section 11 B, citing Supreme Court judgments emphasizing adherence to statutory provisions by authorities.4. The Tribunal heard both sides and reviewed the records to determine the validity of the refund claim rejection.5. The Tribunal noted that the refund claim was filed beyond the one-year limit as per Section 11 B, making it time-barred under the statute.6. Referring to Supreme Court judgments, the Tribunal emphasized that authorities must adhere to statutory provisions, especially regarding time limits for refund claims, even in cases of illegal levy.7. Considering the settled legal position from Supreme Court cases, the Tribunal found no grounds to deviate from the rejection of the refund claim, as the authorities are bound by statutory provisions in such matters.8. Ultimately, the Tribunal upheld the impugned order, dismissing the appeal due to the time-barred nature of the refund claim as per the relevant Acts.This detailed analysis highlights the key arguments, legal precedents, and the Tribunal's decision regarding the rejection of the refund claim based on the limitation period under Section 11 B of the Central Excise Act, 1944.
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