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2010 (10) TMI 482 - Commissioner - Service TaxRefund - Commercial or Industrial construction - Board vide Circular F. No. 332/16/2010-TRU dated 24th May 2010 has clarified that as per definition, the residential complex (for service tax purposes) does not include a complex which is constructed by a person directly engaging any other person for designing/planning/construction and is intended for personal use as residence by such person - whether it is mistake of law or not is governed by the provisions of Section 11B and hence limitation of one year period is applicable to every refund claim - refund claim was not verified at any point of time by the Lower Adjudicating Authority and hence the same needs to be verified before sanctioning - Principles of Natural Justice should be followed while sanctioning the claim - Appeal is disposed of
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