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2013 (12) TMI 1225 - CESTAT MUMBAIRejection of refund claim - Bar of limitation - Held that:- when a law pertains to a particular matter lays down time limits for demand of duty or refund of tax, the said time limit would prevail over the time limit prescribed under the general law of limitation. In the present case, the time limit is one year from the date of payment of service tax. Inasmuch as the appellant has filed the refund claim after a lapse of one year, the claim is time-barred - Following decision of Hindustan Coco Products ltd. Vs. CCE, Bombay [1987 (9) TMI 133 - CEGAT, NEW DELHI] and CC, Ahmedabad Vs. Vishal Exports overseas Ltd. [2007 (1) TMI 490 - CESTAT AHMEDABAD] - Decided against assessee.
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