2014 (2) TMI 1188

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....ent. Shri Hardik Modi, Advocate, for the Assessee. ORDER These two appeals are filed by the Revenue and the assessee against very same impugned order both the appeals raise a common question they are being disposed of by a common order. 2. Filtering out unnecessary details, the facts that arise for the consideration are the assessee-appellant had claimed refund of the Service Tax ....

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....ection of the appeal by the First Appellate Authority while preferred before the Tribunal and Revenue is also in appeal on the ground that First Appellate Authority erred in allowing part refund. 3. Heard both sides at length and perused the records. Coming to the appeal filed by the appellant-assessee, I find that the issue regarding the refund of Service Tax paid on Terminal Handling Cha....

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....e allowed. 3. As regards the appellant-assessee appeal which were rejected beyond a period one year; I find that I have taken a view in the case of Andhra Ferro Alloys Ltd. v. CCE, Vishakapatanam - 2011 (23) S.T.R. 670 (Tri.-Bang.) wherein it has been held that any refund claim filed beyond one year is to be dismissed as time bar. In the case in hand since there is no dispute that refund c....