2020 (3) TMI 1099

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....ecide on Merits for the Appellant Shri Gyanendra Kumar Tripathi, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA Appellants have made a request to decide the matter on merits and on the basis of written submission so filed by them. Accordingly, I have heard learned A.R. appearing for the Revenue and have gone through the impugned order. 2. The dispute in the p....

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....lans pertain to period 03.10.2012 to 21.04.2014 which is prior to one year from the date of claiming the instant refund. Hence, the claim of the party appears to be time barred also." 4. The appellant in their written submission have contended that inasmuch as the said service tax was not liable to be paid, the time barred will not get attracted. 5. After hearing the learned A.R. appearing f....