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2011 (5) TMI 813 - AT - Service TaxRefund - refund claim rejected on the ground that the claimant (assessee) had not challenged the final assessment of the ST-3 returns and on the further ground that their refund claim was time-barred - main ground raised by the appellant is that the service tax was paid under protest and hence the limitation provisions of Section 11B of the Central Excise Act read with Section 83 of the Finance Act, 1994 are not applicable - orders of the lower authorities are set aside and this appeal is allowed by way of remand
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