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2015 (5) TMI 841 - AT - Service TaxDenial of refund claim - Bar of limitation - Determination of relevant date for filing refund claim - Held that:- Regarding the relevant date for deciding the refund claim on limitation, the issue is no more res-integra as the Hon'ble Delhi High Court in the case of Arya Exports and Industries (2005 (4) TMI 90 - HIGH COURT OF DELHI) has decided the issue and held that date of filing claim should be considered as relevant date even if the same is not filed in prescribed form and the documents are not submitted alongwith the refund application. - The initial refund claim having been filed well within time, the same is required to be considered within limitation. Accordingly I set aside the impugned order and remand the matter to Commissioner (Appeals) for decision on merits. - Decided in favour of assessee.
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