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2018 (1) TMI 1011 - CESTAT CHENNAIRefund of service tax paid - amalgamation of companies - rejection of refund on the ground of time bar - scope of SCN - Held that: - In the SCN there is no whisper as to what is the relevant date considered or the date for determining the claim to be time-bar. The refund sanctioning authority as well as the lower appellate authority have travelled beyond the SCN to conclude that the relevant date is the date of payment of service tax and that sub-clause (ec) of section 11B does not apply - rejection of refund claim is unjustified - appeal allowed - decided in favor of appellant.
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