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2015 (4) TMI 783 - AT - Service TaxRejection of refund claim - Notification No. 9/09 - Bar of limitation - CHA and scientific and engineering services - Held that:- Tribunal allowed the refund claim holding that section 11 B of the Act, the appellant is entitled to claim the refund of services received in SEZ. I further find that for the subsequent period in appellant's own case refund claim was allowed holding refund claim filed within the time and the services received in SEZ is entitled to claim refund as the service tax has been paid. In view of this observation, I hold that appellant is entitled to refund claim on both the issues relying on the decisions of this Tribunal in the case of Tata Consultancy Service Ltd. (2012 (8) TMI 500 - CESTAT, MUMBAI) - Accordingly, the impugned order is set aside - Decided in favour of assessee.
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