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2017 (6) TMI 430 - CESTAT BANGALORERefund claim of service tax paid on erection, commissioning and installation service - rejection on the ground of time limitation - Section 11B of the Central Excise Act - Held that: - reliance placed in the case of Sarita Handa Exports (P) Ltd. vs. UOI [2010 (9) TMI 254 - PUNJAB AND HARYANA HIGH COURT], where it was held that refund application beyond period specified under Section 11B of the Central Excise could not be entertained - the refund claim is barred by limitation - appeal dismissed - decided against appellant.
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