2017 (5) TMI 522

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....ngh, AR for the Respondent ORDER This appeal is directed against the impugned order dated 28.05.2012 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Indore. 2. Brief facts of the case are that the appellant is registered with the service tax Department for providing the taxable service under the category of "Telecommunication Services". The appellant had filed....

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.... the Department. The ld. Advocate has relied on the judgment of Hon'ble Karnataka High Court in the case of Commissioner of Central Excise (Appeals), Bangalore Vs. KVR Construction, reported in 2012 (26) S.T.R. 195 (Kar.) and also the final order no. 8/2003-NB (A) dated 26.06.2003 of this Tribunal passed in the case of Hexacom (I) Ltd. Vs. CCE, Jaipur. 4. On the other hand, the ld. DR appearing....

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.... Excise Act, 1944 deals with claim of refund of duty of excise/ service tax. The said statutory provision mandates that an application for refund of duty/service tax shall be filed before the expiry of one year from the relevant date. In this case, the refund application was filed beyond the period of limitation prescribed under Section 11B ibid. In absence of any specific power conferred under th....

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....y adhered to by the appellant. Since the refund application was filed beyond one year from the date of deposit of service tax, the same is not maintainable in terms of the provisions of Section 11B ibid. 8. The judgment of Hon'ble Karnataka High Court in the case of KVR Construction (supra) is distinguishable from the facts of the present case inasmuch as them in the said case has held that the....