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2012 (11) TMI 653 - AT - Service TaxRefund claim of service tax paid by mistake of law - denial if claim on bar of limitation - Held that:- As the provision of law which excluded renting of immovable property to hotels from the levy was in existence at the time of payment of service tax in question and continued to be in force till the date of refund claim and thereafter, the applicability of the provisions (including time-bar) of Section 11B of the Central Excise Act to the refund claim cannot be ruled out on the plank of payment of tax by mistake of law - against assessee.
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