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TMI Blog2017 (1) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... ds to be filed within a period of one year from the relevant date. The excess amount has been paid by the appellant by way of service tax, and hence can be refunded only subject to provision of Section 11B which governs ground of refund of any service tax in this statute - appeal dismissed - decided against appellant. - Appeal No. ST/196/2010-ST(SM) - FINAL ORDER NO.50399/2017-ST(SM) - Dated:- 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ended up paying towards the service tax amount of ₹ 14,92,703/- twice consequently they filed the claim for refund of this amount on 25.07.2007. The original adjudicating authority as well as the Commissioner (A) vide the impugned order held that a part of the refund claim amounting to ₹ 4,23,454/- was time barred in as much as the refund claim as been filed beyond the period of one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Kalpataru Power Transmission Ltd. Vs. CCE Ahmedabad 2016-TIOL-47-CESTAT-AHM. ii) UOI Vs. ITC Ltd. 1993 (67) ELT 3 (SC). iii) Hexacom (I) Ltd. Vs. CCE Jaipur 2006 (3) STR 131 (Tri-Del). 5. Ld. DR on the other hand, reiterated the impugned order. He submitted that any amount, before being refunded, has to satisfy the time limit specified under section 11B. In the present case, part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round of refund of any service tax in this statute. The Ld. Counsel made repeated plea that the amount paid was not require to be paid. He has also placed reliance on the Hon ble Supreme Court s decision in the case of ITC Ltd. as well as other Tribunals judgments (Supra). The Hon ble Supreme Court as well as Hon ble High Courts are vested with special powers under the Constitution. However, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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