2018 (11) TMI 1595

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....e Respondent : Shri. Vijay Gupta, AR. ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein the refund claim has been rejected as time barred in terms of Section 11B of the Central Excise Act, 1944. 2. The facts of the case are that the appellant is engaged in the manufacture of cotton yarn and paying service tax under reverse charge mechanism on freight....

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....rvice Tax in ST Appeal No. 13/2018 dated 23.08.2018 held that if the service tax was not payable by the assessee and the same is paid, in that circumstances, provisions of Section 11B of the Act are not applicable. 4. On the other hand, the ld. AR objected the arguments of the ld. Counsel and relied on the various judicial pronouncements as under. 5. I have gone through the judicial pronounc....