2016 (5) TMI 133

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....ng out of the Order-in-Appeal is that in a case where appellant deposited the amount of service tax as per the objection raised by the audit officer and subsequently issued a show cause notice demanding the service tax including the amount deposited by the appellant whether the time period of claiming refund of such amount shall be reckoned from the date of deposit of the service tax or from the adjudication order whereby the demand of service tax was dropped. 3. Shri M.P. Baxi, Ld. Counsel for the appellant submits that the appellants refund is not in respect of service tax paid by mistake on the part of the appellant but the amount of service tax was paid as per the views taken by the audit officer. Subsequently, show cause notice was i....

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.... Ltd. Vs. Commissioner of C.Ex. Ahmedabad -2015 (317) 366 (Tri.-Ahmd.) 4. On the other hand, Shri B.Kumar Iyer. Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that as per Section 11B of the Act, the provision in regard to limitation for filing appeal, under any circumstances refund should be filed within one year from the date of deposit of the service tax. Since the refund was admittedly filed after 1 year from the date of deposit of service tax, the lower authorities have rightly denied the refund on the ground of time bar. He further submits that if the Bench inclined to allow the appeal on limitation the matter should be remanded to the original authority to examin....