2015 (6) TMI 1280

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.... Respondent. ORDER The appellant is in appeal against the impugned order wherein their refund claim has been dismissed as time bar. 2. The facts of the case are that an investigation was conducted against the appellant and proceedings were initiated. Consequent to the proceedings, the demand of Service tax of Rs. 89,043/- was confirmed. Appellant filed the appeal against the confirmation of the....

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....explanation of B(ec) was inserted to Section 11B of Central Excise Act, 1944 which explains that relevant date is a date on which assessee got the favourable order from the higher authorities. In that case from the date of the said order the assessee is required to file refund claim within 1 year. In this case admittedly favourable order was passed by ld. Commissioner (A) in favour of the appellan....