TaxTMI 
TaxTMI 
2019 (1) TMI 718
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....filed on 21.04.2016. The matter was adjudicated vide order dated 24.08.2016, wherein the refund claim was favourably considered by the original adjudicating authority. Feeling aggrieved with the said adjudication order, Revenue had filed appeal before the Learned Commissioner (Appeals). The appeal of Revenue was disposed of vide impugned order dated 30.11.2017, wherein the learned Commissioner (Appeals) has set aside the adjudication order dated 24.08.2016 and allowed the appeal in favour of Revenue, holding that the refund claim is barred by limitation of time, in terms of the provisions of Section 11B of the Central Excise Act, 1944 made applicable to the service tax matters under Section 83 of the Finance Act, 1994. Feeling aggrieved wit....
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....e of S. Ramachandra Iyer Vs. M.A. Annamalai Chettiar and Others - AIR 1968 MADRAS 103 (V 55 C 25) and Pratapchand and Others Vs. Lakshman Prasad Gupta - AIR 1967 MADRAS 98 (V 54 C 26). 3. On the other hand, Learned DR appearing for the Revenue reiterated the findings recorded in the impugned order. He further submitted that since the statute mandates filing of refund application within one year from the relevant date, such statutory time limit should be strictly adhered to by the statutory authorities and no discretion has been vested to condone the delay in late filing of the refund application. To support of such stand, the Learned DR has relied on the judgment of Hon'ble Supreme Court in the case of Miles India Limited Vs. Assistan....
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....olidays declared by the Government and after receiving the signed documents from Delhi, the refund application along with supporting documents was filed on 21.04.2016 before the jurisdictional service tax authorities. The appellant has not furnished any information with regard to non-filing of the claim application on 18.04.2016 and on 20.04.2016, which were not declared as public holidays and the Service Tax Department was functional during those days. It is evident that the refund application was filed beyond the stipulated time frame prescribed under Section 11B of the Act. The authorities functioning under the statute are guided by the provisions contained therein. No discretion has been vested under the statute to condone the delay in ....