Refund limitation under section 11B runs from the date of payment unless protest or provisional assessment applies.

A refund claim for service tax paid in a later period had to be examined independently under section 11B of the Central Excise Act, 1944, even though an earlier dispute had been decided in favour of the assessee. In the absence of payment under protest or provisional assessment, the relevant date for limitation was the date of payment of duty, and the refund application had to be filed within one year from that date. An earlier favourable ruling did not extend or relax the statutory time limit. On that basis, the refund claim was held time-barred and rejected.

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Issues: Whether the refund claim of service tax paid for the subsequent period was barred by limitation under section 11B of the Central Excise Act, 1944.

Analysis: The refund claim related to tax paid for a period distinct from the earlier demand case that had been decided in favour of the assessee. The earlier appellate ruling did not govern the later payments, and the claim had to be examined independently under section 11B. In the absence of payment under protest or provisional assessment, the relevant date was the date of payment of duty, and a refund application had to be filed within one year from that date. A time-limit under the refund provision could not be relaxed merely because an earlier dispute had been decided in favour of the assessee.

Conclusion: The refund claim was correctly rejected as time-barred, and the appeal failed.

Ratio Decidendi: A refund claim under section 11B of the Central Excise Act, 1944 must be filed within one year from the relevant date, which is ordinarily the date of payment of duty unless the payment was made under protest or through provisional assessment.

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