2017 (1) TMI 233

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....R These appeals are filed by M/s Vodofone Mobile Services Ltd., against the denial of rebate claim availed under Notification 11/2005-ST dated 19.04.2005 on the ground of limitation.  Aggrieved by the said order the appellants are before the Tribunal. 2. Learned Counsel for the appellants argued that earlier the issue of limitation in respect of such claims under Notification 11/2005 ha....

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....llants own case cited above has stated that the relevant date would be the date of the payment of duty. 4. I have gone through the rival submissions.  I find that the Tribunal in the appellants' own case (supra) has observed as follows:- "5.3 However, as regards the time-bar issue, the contention of the Revenue has merits. We notice that the provisions of Section 11B of the Central Exci....

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....Therefore, seven refund claims covered by the Order-in-Appeal dated 24-6-2011 appears to attract time-bar and only two claims covered by Order-in-Appeal dated 24-10-2011 and 17-4-2012 is not hit by the time-bar aspect. However, the lower adjudicating authority is directed to verify the date of payment of Service Tax in respect of seven refund claims pertaining to the period April, 2007 to April, 2....

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....te of payment of duty is not the last date of the month as has been mentioned in the order but the date on which they make a debit in their Cenvat  account.  The accounting entry passed in the books was submitted with the office of the learned Commissioner (Appeals) to substantiate that rebate has been claimed within one year from the date of payment of tax which has not been mentioned b....