9911796707
TMI Blog2022 (12) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that the same has not been filed within the prescribed time period i.e. before the expiry of one year from the relevant date in terms of Section 11B(1) of the Central Excise Act, 1944. The said proposal was initially confirmed vide Order-in-Original No. 51/2019 dated 26.06.2019. The appeal there against has been dismissed vide Order-in-Appeal No. 346/2020 dated 02.07.2020. Being aggrieved the appellant is before this Tribunal. 2. I have heard Shri Anurag Basu, learned Advocate for the appellant and Ms. Tamanna Alam, learned Authorized Representative for the department. 3. Learned Counsel has submitted that the invoice for providing the service to their client was issued on 09.01.2017, however, the payment was to be received from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) while holding that period of limitation prescribed in the Central Excise Act and the Rules framed there under must be adhered to. Impressing upon no infirmity in the impugned order, appeal is prayed to be dismissed. 5. Having heard the rival contentions and perusing the records, it is observed and held as follows: 5.1 There is no denial to the fact that duty with respect to the impugned invoice stands discharged. The only issue that has been raised is as to whether Section 11B, as far as time limitation therein, is concerned will be applicable to the given sets of circumstances or not. No doubt under Excise Act, Section 11B is the only provision for claim of refund and the proviso thereof prescribes one year period of limitation to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice was not completed till the new law was given effect to. In fact, the period of one year, even if, calculated from the date of the impugned unapproved invoice had not expired by 1st July, 2017 i.e. till coming into effect of GST Act. 7. Section 142 of the said new act contains such miscellaneous provisions as are meant to take care the issues arising out of transitional phase arrangements. Section 142(5) thereof reads as follows:- (5) Every claim filed by a person after the appointed day for refund of tax paid under the existing law in respect of services not provided shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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