2004 (7) TMI 588

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..... Appellant. Shri A. Chopra, JDR, for the Respondent. [Order]. - The appeal arose out of the order of Commissioner (Appeals) who in the impugned order confirmed the order of the lower authority rejecting a refund claim made by the appellant in respect of the excess Service Tax paid. The claim itself was rejected on the ground that it was time barred under Section 11B of the Central Excise Act, 1 .....

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..... inst such an order. 3. Heard both sides. 4. The Ld. Advocate pleaded that excess payment itself was made as the appellant was not guided properly in the initial stages and was not aware as to whether the tax should be paid on billing basis or before 75 days credit/payments receipt basis. They have paid the excess amounts as indicated above and have come to know that they have excess pa .....

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..... efully considered the rival contentions. I find that the provision of law in this regard is very clear. A refund application is required to be made within six months from the date of payment under Section 11B of the Central Excise Act. In this case the claim is not made within the statutory period and therefore is liable to be rejected. 6. I see no infirmity in the order of the Commissioner .....

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