2016 (8) TMI 242

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....Kulgod, Asstt. Commissioner (AR) for the appellant None for the respondent ORDER This appeal has been filed by Commissioner of Service Tax, Pune against order-in-appeal no: PUN-SVTAX-000-APP-0025-14-15 dated 11th February 2015 of Commissioner of Service Tax (Appeals), Pune who has modified the order of the original authority, viz., the Deputy Commissioner (Refunds), and allowed a refund o....

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....h the claim pertained would be the relevant date for computation of the prescribed one year. The original authority had rejected the claim for having been filed beyond one year from the date of receipt of certificate of inward remittance. 4. Learned Authorised Representative places reliance on the provisions of the notification supra and, more particularly, to paragraph 6 of the appendix, viz.,....

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....ization of remittance.  Bearing this requirement in mind, it has been held in a number case, including that of this Tribunal in GTN Engineering (I) Ltd v. Commissioner of Central Excise, Coimbatore [2010 (259) ELT 629], that amount claimed as refund of accumulated credit is not subject to the time-limit prescribed in Section 11B.  Likewise, this Tribunal in Bechtel India Pvt Ltd v. Commi....