2015 (11) TMI 1350

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....the respondent filed a refund claim of ` 5,31,964/- consequent to dropping of demand vide order-in-original No. 29/AS-29/2009-10 dated 27/11/2009. The refund claim was filed within 3 months from the date of adjudication order dated 27/11/2009 under which the demand was dropped. The learned adjudicating authority rejected the refund claim only on the ground that the refund claim was belatedly filed beyond the period of one year from the date of payment of service tax. Aggrieved by the said order the respondent filed an appeal before the Commissioner (Appeals) who allowed the appeal with consequential relief. Hence the Revenue is before me. 3. Shri B. Kumar Iyer, learned Superintendent (AR) appearing on behalf of Revenue, reiterates the grou....

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.... them was payable or otherwise and as per the adjudication order the demand was dropped. Therefore, the refund is consequential to the dropping of the demand only. The respondent could not have filed refund claim before adjudication of the demand show cause notice. Therefore, it is his submission that the refund was filed well within the time-limit stipulated under Section 11B. He requested to uphold the order of the Commissioner (Appeals). 5. I have carefully considered the submission made by both the sides. The fact is not in dispute that the respondent filed refund claim consequential to the dropping of demand under adjudication order dated 27/11/2009. Since the matter of demand was sub-judice before the adjudicating authority the respo....

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....al Excise Act, 1944 :- "Any person claiming refund of any [duty of excise and interest, if any, paid on such duty] may make an application for refund of such [duty and interest, if any, paid on such duty] to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of [duty of excise and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such....

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....vant date, i.e. the date of the Order-in-Original No.29/AS-29/2009-2010 dated 27.11.2009/01.12.2009 passed by the Additional Commissioner of Service Tax, Mumbai. As the Appellant have filed the said refund claim for Rs. 5,13,964/- on 10.02.2010, the same is well within the period of limitation of one year from the relevant date, i.e. 27.11.2009/ 01.12.2009. Therefore, the said refund claim filed by the Appellant is not hit by limitation and hence, the same is not time barred. I, therefore, do not see any merit and substance in the Adjudicating Authority's findings recorded in the impugned Order-in-Original dated 09.12.2010 regarding non-admissibility of the said refund claim. I find that the said refund claim is admissible to the Appe....