2020 (2) TMI 397

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....nsultants - for the appellant. Ms. Tamana Alam, Authorized Representative (DR) - for the Respondent. ORDER ASHOK JINDAL :- The appellant is in appeal against the impugned order wherein the refund claim has been rejected as time barred. 2. The facts of case are that initially a show cause notice dated 27 February 2006 was issued to the appellant to demand service tax. The said show cause notic....

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....icated and the Adjudicating Authority allowed the refund claim to the appellant. Revenue challenged the order of the Adjudicating Authority and learned Commissioner allowed the appeal filed by Revenue and therefore appellant is before me against the said order. 3. The contention of the learned Consultant appearing on behalf appellant they have filed the refund claim within one year from the orde....