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TMI Blog2025 (1) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent ORDER The present appeal has been field by M/s. Odisha Mining Corporation Limited, OMC House, Unit-V, PMG Square, Bhubaneswar - 751 001, Odisha (hereinafter referred to as the "Appellant") against the Order-in-Appeal No. 111/ST/BBSR-GST/2018 dated 30.08.2018 wherein the Ld. Commissioner (Appeals) has upheld the rejection of refund by the ld. adjudicating authority in the Order-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear fixed for filing of a refund application in terms of Section 11B of the Central Excise Act, 1944 as made applicable to Service Tax by virtue of Section 83 of the Finance Act, 1994. 4. The Appellant has taken the plea that they are eligible for the benefit of exemption provided under Notification No. 25/2012-S.T. dated 20.06.2012 [Entry No.13(a)] as per which construction of road work undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23) 5 Centax 210 (Tri. - Kol.)] ii. Shravan Banarasilal Jejani v. Commissioner of C.Ex., Nagpur [2014 (35) S.T.R. 587 (Tri. - Mum.)] iii. Crown Products Pvt. Ltd. v. Commissioner of C.Ex., Nashik [2012 (28) S.T.R. 406 (Tri.)] 5. The Ld. Authorized Representative of the Revenue appearing today has reiterated the findings in the impugned order and contended that the refund claim filed by the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their claim that they had undertaken construction of road work. Thus, the claim of the Appellant that they are not liable to pay Service Tax in terms of Notification No. 25/2012-S.T. dated 20.06.2012 [Entry No.13(a)] has not been established or affirmed by any order. The Appellant cannot merely claim that they have rendered construction of roads and bridges and thus eligible for exemption under N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act,1944. As the Appellant has not filed the refund claim within the period of one year as prescribed under Section 11B of the Act, I hold that the lower authorities have rightly rejected the refund claim on the ground of limitation. 8. In view of the above, I do not find any infirmity in the impugned order upholding the rejection of the refund claim filed by the Appellant and accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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