9911796707
TMI Blog2013 (12) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... imit is one year from the date of payment of service tax. Inasmuch as the appellant has filed the refund claim after a lapse of one year, the claim is time-barred - Following decision of Hindustan Coco Products ltd. Vs. CCE, Bombay [1987 (9) TMI 133 - CEGAT, NEW DELHI] and CC, Ahmedabad Vs. Vishal Exports overseas Ltd. [2007 (1) TMI 490 - CESTAT AHMEDABAD] - Decided against assessee. - ST/748/10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This is the firth occasion and today also none appeared for the appellant. Hence, I am taking up the appeal for consideration. 4. In this case, the appellant Mr. Abhay Ramesh Chandak, who bought a flat from M/s DTNN Builders Developers Pvt. Ltd. Nagpur, filed a refund claim for refund of service tax paid by him. The service tax was paid by the appellant on 15/11/2008 and the refund claim was f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laws and therefore, it has been urged that the appellant is rightly entitled to the refund. 6. The Ld. AR appearing for the Revenue reiterates the findings of the lower appellate authority. 7. I have carefully considered the grounds urged in the appeal memorandum and the findings of the lower appellate authority. It is a well settled position in law that when a law pertains to a particular ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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