Refund Claim Granted: Limitation u/s 11B Inapplicable as Service Tax Was Unpaid Due to Non-Rendered Services.

Refund - Period of Limitation - service tax paid under the reverse charge mechanism (RCM) - Later since services were not rendered, assessee claimed refund of the same. - Since service tax not payable at all, period of limitation u/s 11B is not appliable. - AT .....

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