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2011 (9) TMI 465 - AT - Service TaxPeriod of Limitation - Refund claim after 4 years - Held That:- Limitation prescribed by newly enacted provision is to bar belated claims. Parties should exercise their right without delay. In absence of any evidence on record to appreciate that the appellant was prevented to make refund claim for reasons beyond its control, the appellant has no claim to sustain. Appeal dismissed.
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