2014 (10) TMI 642

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..... URT). As it is not an amount of service tax, therefore, provisions of Section 11B of the Central Excise Act are not applicable to the facts of this case. Therefore, the time limit prescribed under 11B is not applicable. Hence impugned order deserves no merit and same is set aside - Decided in favour of assessee. - ST/756/2010-Mum - Final Order No. A/358/2014-WZB/C-IV(SMB) - Dated:- 3-2-2014 - S .....

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..... der as service tax to the department. The Adjudicating Authority sanctioned the refund claim and held that as there is no service tax payable by the appellant, therefore, they are entitled for refund. But on appeal by the revenue before the Commissioner (Appeals), it was held that the refund claim is barred by limitation. Aggrieved from the said order, appellant is before me. 3. None appeared o .....

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