2014 (6) TMI 459

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..... eal against the impugned order wherein the refund claim has been rejected as time barred as same has been filed beyond the period of one year. 2. The appellant appeared and submits that in this case the appellant was not required to pay any service tax, but they have wrongly paid the service tax. Therefore, the provisions of Section 11B of the Central Excise Act, 1944 are not applicable for refun .....

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