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2017 (3) TMI 304
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.... Per: Raju These appeals are filed by Revenue against the order of Commissioner (Appeals) setting aside the rejection of refund claim. Both these appeals have been filed against a single Order-in-Appeal and it appears that duplicate appeals have been filed on the same ground. 2. The respondent had paid Service Tax on 29/30.03.2010 and the interest was paid on 20/26.04.2010. The said amoun....
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.... relevant date in the instant case should be the date on payment of duty and not the date on which the Commissioner (Appeals) set aside the demand. It has been argued in the appeal memorandum that while Section 11B(1) of the Central Excise Act made applicable to Service Tax matters vide Section 83 of the Finance Act, 1994, the claimant requires to file rebate/refund claim before the expiry of one ....
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.... means "(ec) in case where the duty becomes refundable as a consequence of judgment, decree, order or direction of the appellate authority, Appellate Tribunal or any Court, the date of such judgment, decree, order or direction." Revenue has sought to limit this explanation to the judgment, decree, order or direction only in case where refund is under dispute. I find that there is no such refere....