2020 (4) TMI 243

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Dixit, Advocate for the Appellant Shri Gyanendra Kumar Tripathi, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA Brief facts of the case are that the appellant registered vide Service Tax Code AABCM8155EST001 for paying Service Tax on transportation of goods by road service taxable under the Finance Act, 1994 (hereinafter referred to as "the Act"), under the re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vice Tax. 3. The Adjudicating Authority, after hearing the appellant and after going through the reconciliation chart (of Service Tax paid by them & their Service Tax liability) submitted by the appellant, rejected the aforesaid refund claim, on the ground of time limitation. 4. Aggrieved with the impugned order, the appellants have filed the appeal, mainly, on the ground that their refund c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar from the relevant date. Further, the relevant date in the instant case, in terms of clause (B)(f) of the Explanation under Section 11B of the Central Excise Act, 1944, is the date of payment of Service Tax." Hence the present appeal. 6. Learned advocate appearing for the appellant is not disputing the fact of filing of refund claim beyond the period of limitation of one year. However, he ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Inapplicable to cases where the refund application has been moved before the Revenue authority." 8. Reference can be made to the Hon'ble Madras High Court decision in the case of Assistant Commissioner of Service Tax, Chennai vs. Nataraj & Venkat Associates 2015 (40) S.T.R. 31 (Mad.) laying down that the refund claim beyond the period of limitation provided under law is totally barred by limit....