2016 (2) TMI 812

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....Respondent : Mr. RK Mishra, DR ORDER PER MR. S.K. MOHANTY : This appeal is directed against the impugned order dated 27.09.2011 passed by the ld. Commissioner (Appeals), Noida, upholding rejection of refund claim by the adjudicating authority. 2. The brief facts of the case are that the appellant is registered with the Service Tax Department for providing taxable service, namely, Busin....

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....amount of Rs. 54,67,571/- was refunded to the appellant. However, the refund claim filed by the appellant for the interest amount of Rs. 10,24,535/- was rejected by the Department vide order dated 02.06.2011 on the ground of limitation, since the refund claim application was not filed within one year from the relevant date. In appeal, ld. Commissioner (Appeals) has rejected the appeal of the appel....

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....ng for a formal refund application and for refund of such amount, the time limit prescribed in central excise statute shall not be applicable. 4. On the other hand, Shri RK Mishra, ld. Departmental Representative appearing for the Revenue submitted that the interest amount was paid by the appellant on different dates between the period 18.12.2008 and 29.04.2009 and refund claim was filed on 15.....

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....llant had enclosed the refund application for sanction of refund of service tax amount of Rs. 54,67,571/-. Neither in the said letter, nor in the refund application, the appellant did mention for refund of the interest amount of Rs. 10,24,535/- paid on the service tax amount. Section 11B of Central Excise Act, 1944 provides that "a person claiming refund any duty of excise and interest paid on suc....