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2019 (2) TMI 484 - CESTAT HYDERABADRefund of service tax - refund rejected on the ground that refund claim was preferred beyond the period as provided under Section 11B of Central Excise Act, 1944 - principles of natural justice - Held that:- The issue involved in this case is regarding refund of the amount which has been claimed by the appellant before the lower authorities - Both the lower authorities have not considered the various case laws as mentioned by the appellants before the Tribunal and also the decision of the Apex Court in the case of Larsen & Tourbo Limited. [2015 (8) TMI 749 - SUPREME COURT]. The entire issue needs reconsideration by the Adjudicating Authority - appeal allowed by way of remand.
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