2009 (11) TMI 331

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..... or the Respondent. [Order] - In this case, claim for refund of Service tax on the ground that abatement was admissible, has been rejected by the adjudicating authority both on the ground of time-bar as well as on merits. The impugned order upholds the rejection of the claim only on the ground of time-bar and does not record any finding on the merits of the claim. Hence this appeal. 2. I have hea .....

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..... it was filed beyond the period of one year from the payment of the tax, claim has been rejected as barred by limitation. However, I agree with the assessees that staking claim for refund on 28-6-06 is sufficient to hold that claim has been filed within time, in the light of Tribunal's decision in Wood Work ing Centre v. Collector of Central Excise, Indore [1996 (85) E.L.T. 201]. 1, therefore, set .....

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