2018 (5) TMI 1517

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....d against of OIA-KCH-EXCUS-000-APP-013-2017-18 dt 08/09/2017 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax-RAJKOT 2. The brief facts of the case are that the appellant has filed refund claim of Service Tax of Rs. 8,70,167/- paid during the month of March, 2015 to Feb. 2016 on 24.5.2016/- on the ground that they were not required to pay the Service Tax, but by mista....

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....VR Construction vs CCE, Bangalore-2011.TIOL.68.HC-KAR-ST. 4. The Ld AR for the Revenue reiterated the findings Ld Commissioner (Appeals). He has submitted that in view of the judgment of Hon'ble Gujarat High Court in the case of IOCL vs. UOI -2016(342)ELT.48 (Guj.) the period of limitation prescribed under Section 11B of CEA, 1994 is not a procedural requirement and the delay in filing the cl....

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....y noted, provides that any person claiming refund of any duty of excise may make an application for refund of such duty before the expiry of one year from the relevant date. Remedy to claim refund of duty which is otherwise in law refundable therefore, comes with a period of limitation of one year. There is no indication in the said provision that such period could be extended by the competent aut....