2023 (10) TMI 51

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....tered Accountant, For the Respondent : Shri S.B.P. Sinha, Superintendent, Authorised Representative   Brief facts of the case are that on 25.03.2019, appellant submitted a claim for refund of service tax of Rs. 17,98,429/-. Appellant had entered into a Memorandum of Understanding with M/s. Amar Builders on 25.09.2012 and paid amount of around Rs. 6 crores to M/s. Amar Builders. Appellan....

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....n-appeal. Learned Commissioner (Appeals) upheld the order of the original authority rejecting the refund claim. Aggrieved by the said order, appellant is before this Tribunal. 2. Heard the learned Chartered Accountant on behalf of the appellant. Learned Chartered Accountant has submitted that in the present case, relevant date should be treated as 25.03.2019 which is the date of termination of ....

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....rity have held that the refund claim was filed beyond the limitation prescribed by Section 11B of Central Excise Act, 1944. I have perused the impugned order-in-appeal and I note that learned Commissioner (Appeals) has followed the ruling by Hon'ble Supreme Court in the case of Collector of Central Excise, Chandigarh vs. Doaba Co-operative Sugar Mills reported at 1988 (37) ELT 478 (SC). Learned Co....