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2010 (2) TMI 605 - AT - Service TaxClaim for refund of Service tax - amount was paid under mistake - Assessee contended that - the period of limitation will not apply cannot be accepted as all claims for refund under statute are governed by the provisions relating to filing of claim within the prescribed period - Held that: - High Court has wide powers in exercise of its writ jurisdiction under Article 226 of the Constitution of India while the Tribunal is governed by the statutory provisions under the Central Excise Act. I, therefore, upheld the impugned order and reject the appeal
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