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2021 (6) TMI 707
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....rised Representative for the Respondent ORDER The appellant is in appeal against the impugned order wherein their refund claim filed under Rule 5 readwith Section 11B of the Act have been rejected as time barred. 2. The facts of the case are that the appellant is a service provider and an exporter of the services. A dispute was going on between the appellant and the revenue whether they a....
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....service tax has been declared unconstitutional, in that circumstances, provision of Section 11B of the Act are not applicable. Therefore, the time limit prescribed under Section 11B is not applicable to the facts of this case and they are entitled for refund claim. He also relied on the various judgements of the Hon'ble High Courts. 4. In alternate, he submits that as the issue between the appe....
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....tries Ltd. vs. Union of India 1997 (89) ELT 247 (S.C.), the refund claim filed by the appellant is barred by limitation. 6. Heard the parties and considered the submissions. 7. The facts of the case are not in dispute that a dispute between the appellant and the revenue was going on whether they were liable to pay service tax on their activity or not on export of services for the prior perio....