2018 (2) TMI 1447

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....ond the stipulated time frame of one year from the relevant date, the authorities below have rejected the same in terms of Section 11 B of the Central Excise Act, 1944, as made applicable to the Finance Act, 1994. 2. The ld. Advocate appearing for the appellant submitted that the appellant was not liable to pay the service tax on the service provided by it and since the amount was paid and retained by the Department, the limitation provided under Section 11 B ibid would not be applicable for consideration of the refund application. To support the stand that the time limit prescribed under Section 11 B of the Act will not be applicable to the refund claim of the appellant, the ld. Advocate has relied the following judgment delivered by the ....

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.... refund claim for refund of service tax beyond the period of one year from the date of payment. The refund claim, in this case, was filed by the appellant in the prescribed format as provided under Section 11 B of the Act. The statutory provisions contained in Section 11 B ibid provides the time limit of one year for filing the refund application. In this case, as per the explanation (B) (f) appended to Section 11 B, the relevant date should be reckoned from the date of payment of the Service Tax. Since, the refund application was filed by the appellant beyond one year from such relevant date, as per the mandates of Section 11 B, the refund application is clearly barred by limitation of time. 6. In Context with the mandatory time limit for....