Refund Claim Filed Timely: Service Tax Refund Within One-Year Limit as per Section 11B Adjudication Order Date.

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....Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held that the appellant is not required to pay service tax, therefore, in terms of Section 11B of the Act, refund claim is to be filed within one year, from the relevant date. The relevant date is the date of adjudication order date i.e 16.12.2019 - the refund claim filed by the appellant is within time. - AT....