2017 (9) TMI 1123

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..... r D.M. Misra - None present for the respondent. Heard Ld AR for the Revenue. 2.  The short point involved in the present case  for determination  is: whether refund claim for Rs. 20,57,416/- filed on 28.9.2015 for the period from 01.4.2014 to 30.3.2015 is barred by the limitation prescribed under Sec 11B of CEA 1944 as applicable to Service Tax matters by virtue of Sec. 83 of Fina .....

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..... Ahd). 4. I find that this Tribunal, after analyzing the provisions of law observee as under : " 16. We find that the law on the refund of an amount paid as duty or tax liability is governed by provisions of Section 11B of the Central Excise Act, 1994. In this case, the respondent had filed refund claim belatedly. We are of the view that in the peculiar facts and circumstances of this case, the r .....

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