TaxTMI 
TaxTMI 
2016 (2) TMI 812
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....R 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, Business Auxiliary Service (BAS). The appellant c....
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....e 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 appellant by upholding the adjudication order. Th....
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....und 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 15.09.2010, which is beyond one year time limit pre....
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....on 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 such duty shall make an application for refund of such ....