2009 (11) TMI 331

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant. Shri T.H.Rai, SD.R, for the Respondent. [Order] - In this case, claim for refund of Service tax on the ground that abatement was admissible, has been rejected by the adjudicating authority both on the ground of time-bar as well as on merits. The impugned order upholds the rejection of the claim only on the ground of time-bar and does not record any finding on the merits of the cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f filing the claim for refund and since it was filed beyond the period of one year from the payment of the tax, claim has been rejected as barred by limitation. However, I agree with the assessees that staking claim for refund on 28-6-06 is sufficient to hold that claim has been filed within time, in the light of Tribunal's decision in Wood Work ing Centre v. Collector of Central Excise, Indore [1....