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2014 (10) TMI 642 - AT - Service TaxDenial of refund claim - Bar of limitation - Held that:- It is admitted fact that the appellant was not required to pay any service tax for acquisition of residential unit as held by the Hon’ble High Court in K.V.R. Constructions (2009 (8) TMI 150 - KARNATAKA HIGH COURT). As it is not an amount of service tax, therefore, provisions of Section 11B of the Central Excise Act are not applicable to the facts of this case. Therefore, the time limit prescribed under 11B is not applicable. Hence impugned order deserves no merit and same is set aside - Decided in favour of assessee.
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