2022 (3) TMI 357

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ravi Raghavan, Advocate for the Appellant Shri P. Rama Holla, Superintendent(AR) for the respondent ORDER The appellant is in appeal against the impugned order wherein the refund claim has been dismissed as time barred. 2. The facts of the case are that the appellant is 100% EOU and avails cenvat credit on service tax paid on input services which were used in the manufacture of goods ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re us by way of this appeal. 3. Learned counsel for the appellant submits that initially, the appellant filed refund claim in time, but the same was returned holding that the same has been filed before wrong forum after the expiry of due date of filing refund claim; in that situation, it cannot be said that the appellant's claim is barred by limitation as held by this Tribunal in the case of An....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t filed refund claim before the Assistant Commissioner of Service Tax on 04/02/2013 which was well within the time and the Assistant Commissioner of Service Tax returned the refund claim on 03/04/2013 after the last date of filing of refund claim. In fact, the learned Assistant Commissioner of Service Tax could have transferred the application of refund claim to the Assistant Commissioner of Centr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d not be hit by the bar of limitation, inasmuch as, the period during which the same were pending before wrong forum and were under litigation has to be excluded. and the Hon'ble High Court of Gujarat in the case of AIA Engineering Ltd. (supra), wherein Hon'ble High Court was of the view that "the application of refund was filed within time limit and which was returned by the authorities and th....