https://www.taxtmi.com/caselaws?id=762244 CESTAT Bangalore dismissed appellant's refund claim for service tax paid. Appellant sought refund of entire amount as deposit under Section 35FF of Central Excise Act, 1944, but filed claim on 07.05.2021, beyond limitation period under Section 11B. Refund became available after appellate order dated 20.03.2021 dropping duty of Rs.12,99,411. Commissioner (Appeals) correctly allowed only pre-deposit amount of 7.5% of Rs.16,97,430 as refund. No violation of natural justice found as appellant received personal hearing and submitted written submissions before order. en-us Tue, 26 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762244 CESTAT Bangalore dismissed appellant's refund claim for service tax paid. Appellant sought refund of entire amount as deposit under Section 35FF of Central Excise Act, 1944, but filed claim on 07.05.2021, beyond limitation period under Section 11B. Refund became available after appellate order dated 20.03.2021 dropping duty of Rs.12,99,411. Commissioner (Appeals) correctly allowed only pre-deposit amount of 7.5% of Rs.16,97,430 as refund. No violation of natural justice found as appellant received personal hearing and submitted written submissions before order. Case-Laws Service Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762244