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2009 (12) TMI 631 - HC - Service TaxReturn of Refund application - Claim of refund of service tax paid on renting of immovable property - petitioner points out that Section 11B of the Central Excise Act stipulates time limit of a period of one year for claiming refund of any duty paid. Therefore, if the refund application submitted by the petitioner was not entertained by the authority concerned, the same may cause prejudice to the petitioner, because the petitioner will be precluded from claiming refund raising the question of limitation - Held that:- as per Section 11BB interest is payable only on amounts which is ordered to be refunded, within a period of three months from the date of application onwards. Therefore the question of payment of refund will arise only if the application is allowed and an order is passed, respondent is directed to take back application and to dispose of the same on merits, writ petition is disposed of
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