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2010 (12) TMI 72

Head Note:
Refund of service tax deposited under protest - period of limitation - claims were rejected as time-barred - the apex court set aside the majority view taken by the Tribunals Larger Bench in National Winder vs. CCE, Allahabad [2003 -TMI - 46560 - SUPREME COURT OF INDIA] - Commissioner (Appeals) followed the majority view - held that: - the appellants, like buyers of excisable goods from manufacturers, are required to establish that their refund claims are within the statutory period of one year from the relevant date, viz. the date on which they paid service tax to the builder. - In view of decision in the matter of CCE, Mumbai-II vs. Allied Photographics India Ltd. [2004 -TMI - 46926 - SUPREME COURT OF INDIA]

 


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