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2015 (2) TMI 347 - AT - Service TaxDenial of refund claim - SEZ developers - notification No. 15/2009-ST dt. 20.5.2009 - period of limitation - Held that:- the intention of legislation was that if any service tax has been paid by unit which was not required to pay service tax does not mean is not is entitled for refund claim. The intention of the legislature is that the person providing services is not required to pay service tax. Therefore, the Revenue has misinterpreted the notification No. 15/2009 ibid to deny the refund claim. The same issue came up before this Tribunal in the case of Tata Consultancy Services Ltd. Vs. Commr of Ex. & S.T. (LTU), Mumbai reported in [2012 (8) TMI 500 - CESTAT, MUMBAI] Refund claim of ₹ 21,451/- has been denied to the appellant as time bar. I find that similar issue came up before this Tribunal in the case of Raymond Ltd. (2014 (3) TMI 45 - CESTAT MUMBAI) wherein Tribunal has held time limit prescribed as per Section 11B has been applicable. It is not in dispute that appellant has filed refund claim within the time limit prescribed under Section 11B of the Act. Therefore, I hold that the refund claim of the appellant is within time, as both the issues have been decided in favour of the appellant. Therefore, I set aside the impugned order - Decided in favour of assessee.
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