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2017 (3) TMI 1655 - AT - Service TaxRefund claim - export of Business Auxiliary Services - time limitation - primary submission of the appellant is that it is settled law that the relevant date should be one year from the last date of quarter to which the refund claim pertains in view of the restriction in the notification - Held that: - it is clear that the refund claims have been filed within the period of one year from the last date of the quarter to which the claims pertains and that it was not correct on the part of the first appellate authority to accept the plea of Revenue that the date should be computed from the date of invoice - appeal allowed - decided in favor of appellant.
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