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2014 (5) TMI 263 - HC - Service TaxRejection of refund claim - Appellate remedy to file an appeal before tribunal - Jurisdiction of tribunal - Refund of service tax under mistake of law - rending of immovable property - period of limitation - Held that:- amendment to Section 83 by making a specific reference to Section 35EE of the Central Excise Act, did not make any difference to the nature of jurisdiction exercisable by the CESTAT under Section 86; it continued to possess jurisdiction to decide on matters pertaining to rebate and refund. For this reason, the question of law is answered in favour of the assessee/appellant and against the revenue. Since CESTAT did not decide the matter on merits, its decision ‘ holding that it lacked jurisdiction- is set aside. The view taken by the Registry of the CESTAT is plainly erroneous; the CESTAT is directed to hear and decide the appeal preferred before it by the present petitioner on its merits after hearing the parties in accordance with law. - Decided in favor of assessee.
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