2017 (10) TMI 21

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....r the respondent(S) ORDER Per: Shri P.K. Choudhary Revenue is in appeal against the impugned order passed by the Commissioner (Appeals). 2. Briefly stated the facts of the case are that M/s. Tata Cummins Ltd., the respondent herein is engaged in manufacture of I.C. Engine and have entered into a tripartite agreement with Castrol India Ltd. and Tata Motors Ltd. whereby the respondent sh....

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....claim of Rs. 9,92,929/- as time barred. By the impugned order, the Commissioner (Appeals) set aside the adjudication order. It is the case of the appellant Revenue that there has been non-compliance of procedures as laid down under the Chapter 9 of the CBEC Excise Manual of Supplementary Instruments. It is also the case of the appellant Revenue that the claim of refund is time barred and further n....

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....payment of Service Tax amounting to Rs. 9,92,929/- for which the said assesse filed a refund claim on 20/05/2011. 4.1 On the issue of limitation, the Ld. Counsel submits that the refund claim under Section 11B of the Act was filed on 20th April, 2011 which is well within one year from the relevant date. In support of his submissions, the Ld. Counsel relied on the judgement of Sudhir Papers Ltd.....

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....010 and 31^st March, 2010 as claimed by the assesse. However, the claimant did not submit any valid documents/evidence in support of provision made." 7. I find from the grounds of appeal that the main contention of the Revenue is that Service Tax was paid amounting to Rs. 23,00,917/- on 04/02/2010 and Rs. 26,36,800/- was paid on 06/05/2010. The refund claim was filed on 20/05/2011 which is beyo....