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2015 (9) TMI 687 - AT - Service TaxRejection of refund claim - Bar of limitation - Held that:- There is no dispute as to the fact that the appellant had exported the services and are claiming the refund of the service tax paid on the input services, which are used for providing such export service. It is also undisputed that the refund claims have been filed on 26/03/2010 and that foreign remittance have come during the period April to June 2009. - Consultant was correct in stating that this judgement of the Tribunal [2013 (7) TMI 490 - CESTAT NEW DELHI] has been upheld by the Hon'ble High Court in the case of Hyundai Motor India Engineering (P) Ltd. (2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT). - impugned orders of rejection of refund claim of ₹ 11,41,592/- on the ground of limitation, are liable to be set aside - Decided in favour of assessee.
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