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2012 (10) TMI 598 - AT - Service TaxRefund claim - appellant, by mistake paid service tax in respect of free services undertaken during the warranty period - part of the claim rejected as barred by limitation - appellant submits that in respect of the activities of servicing of vehicles during warranty period, no service tax was attracted and service tax has been paid under mistaken belief. The refund of such amount paid into service tax head should have been refunded without reference to the limitation prescribed under Section 11B of Central Excise Act – Held that:- The amount paid by the appellant cannot be treated to be anything other than service tax and the refund has to be considered in the light of statutory provisions governing service tax - since a statute has provided for specific provisions of limitation, the Limitation Act, 1963 is not applicable - appellant claimed refund in terms of Section 11B and the claim within the normal period of limitation stands sanctioned and the claim beyond the limitation period stands rejected
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