2017 (9) TMI 935

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....r.) AR for Appellant Shri Vishwanath Shukla (Advocate) for Respondent ORDER The issue in this appeal by Revenue is whether the respondent is eligible for refund of Service Tax paid on the 'business auxiliary service' availed for export of goods that had been denied by the Adjudicating Authority on the ground of time bar, which has been allowed by the learned Commissioner (Appeals), observ....

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.... claim has been filed within one year from the date of deposit of tax, the respondents claim cannot be held as time-barred in the light of the explicit provisions of Section 11B of the Central Excise Act. 2.  Being aggrieved the Revenue is in appeal on the ground that there is clear cut provision of six months time limit under para-2(e) of Notification No. 41/2007-ST dated 06/10/2007 (as a....