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2015 (9) TMI 688 - AT - Service TaxDenial of refund claim - when the services are provided within and outside India and the recipient has paid the Service Tax, whether the appellant is entitled to refund on the part of services provided outside India by the service provider - Held that:- Admittedly the claim of refund is not time barred under the provisions of Finance Act or under Section 11B of the Central Excise Act. Hence, the ruling of the Hon'ble Bombay High Court relied upon by the Revenue in the case of Andrew Telecom (2014 (4) TMI 507 - BOMBAY HIGH COURT) has not application in the facts of this case. Secondly, I hold that under the facts and circumstances, Revenue have received the amounts deposited either as tax or deposit, the Revenue is bound to refund the same when a claim have been made under the provisions of the Act in accordance with law. The amount of Service Tax credited to the exchequer on which admittedly the Service Tax is not leviable under the Act, takes the nature of deposit. - No amount can be collected from the assessee by the Revenue if it is not in accordance with the tax law, as has been provided under Article 265 of the Constitution of India - Decided in favour of assessee.
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