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2011 (11) TMI 519 - AT - Service TaxClaim of refund / exemption from service tax rejected – Notification No. 41/2007 dated 6.10.2007 - Revenue stated the complete documentation submitted on a later point of time beyond the dates specified for submitting the refund application, the claim is time- barred - Held that:- The appellants cannot be penalized and the export benefit cannot be refused for no fault of assessee when the relevant document was handed over to them after considerable delay by the Port Trust authorities - claim should be treated as filed within time and the refund allowed - impugned order is set aside and the matter remanded to the original authority to consider it afresh.
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