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2013 (7) TMI 630 - AT - Service TaxRefund of Service tax – bar of limitation – Held that:- The refund claim had been time barred - the claim had been filed beyond the statutory period of one year as stipulated u/s 11B - Court followed the judgement of collector of Central Excise, Chandigarh Vs. Doaba Co-operative Sugar Mills (1988 (8) TMI 103 - SUPREME COURT OF INDIA) - there was no infirmity in the Order of Commissioner (Appeal) – appeal decided against assessee
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