9911796707
TMI Blog2021 (6) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER The appellant is in appeal against the impugned order wherein their refund claim filed under Rule 5 readwith Section 11B of the Act have been rejected as time barred. 2. The facts of the case are that the appellant is a service provider and an exporter of the services. A dispute was going on between the appellant and the revenue whether they are liable to pay service tax on the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal, in that circumstances, provision of Section 11B of the Act are not applicable. Therefore, the time limit prescribed under Section 11B is not applicable to the facts of this case and they are entitled for refund claim. He also relied on the various judgements of the Hon'ble High Courts. 4. In alternate, he submits that as the issue between the appellant and revenue has been settled vide judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (S.C.), the refund claim filed by the appellant is barred by limitation. 6. Heard the parties and considered the submissions. 7. The facts of the case are not in dispute that a dispute between the appellant and the revenue was going on whether they were liable to pay service tax on their activity or not on export of services for the prior period. The appellant for abundant quotation paid servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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