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2014 (12) TMI 828 - AT - Service TaxDenial of refund claim - Bar of limitation - Section 11B - Held that:- appellants were not required to pay service tax but the appellants have paid the service tax erroneously and the same has not been disputed by the department. In that circumstances, as per the Circular 108/2/2009-S.T., dated 29-1-2009, the department is not legally allowed to calculate the service tax and if they do so, the same is unconstitutional. Merely a payment made by the appellant erroneously, does not authorize the department to retain the same. Therefore, the provisions of Section 11B of the Central Excise Act, 1944 are not applicable as held by the Hon’ble High Court of Karnataka in the case of KVR Construction (2012 (7) TMI 22 - KARNATAKA HIGH COURT). Provisions of Section 11B of Central Excise Act, 1944 are not applicable. Therefore, the impugned orders are set aside - Decided in favour of assessee.
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