https://www.taxtmi.com/caselaws?id=254245 The Tribunal allowed the appeal, setting aside the Commissioner's order requiring repayment by the appellant for including Service Tax in the refund claim related to exporting Crude API Barite. The Tribunal held that the timing of the refund claim was within the one-year limit under Section 11B of the Central Excise Act, not bound by the Board's Circular on quarterly claims. The absence of a specific period in Notification No. 17/2009-S.T. made the Circular non-binding, leading to the disposal of the appeal in favor of the appellant. en-us Thu, 13 Mar 2014 00:00:00 +0530 Tue, 16 Dec 2014 15:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254245 The Tribunal allowed the appeal, setting aside the Commissioner's order requiring repayment by the appellant for including Service Tax in the refund claim related to exporting Crude API Barite. The Tribunal held that the timing of the refund claim was within the one-year limit under Section 11B of the Central Excise Act, not bound by the Board's Circular on quarterly claims. The absence of a specific period in Notification No. 17/2009-S.T. made the Circular non-binding, leading to the disposal of the appeal in favor of the appellant. Case-Laws Service Tax Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254245