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2015 (10) TMI 367 - AT - Service TaxRefund / Rebate under Rule 5 of Export Service Rules, 2005 - Period of limitation - Activity of providing Telecommunication service to their customers/clients of Foreign Telecom Operator (FTO) - According to the Revenue, the Appellants rendered the Telecommunication services to the inland customers of FTO in India and therefore, such service cannot be treated as export of service. - Held that:- appellant should be eligible for refund of the service tax paid on input services used in or in relation to rendering of the output service which has been exported The main thrust of the argument of the learned Advocate is that there is no limitation mentioned in the notification, and therefore, the limitation would not be applied for filing the rebate claim. The Tribunal after following various decisions of High Court, held that where the statute provides the period of limitation under Section 11B of the Act, 1944 for a claim for rebate, the provisions has to be complied with as a mandatory requirement of law. In view of that, we find that the decision of the Tribunal in the case of Vodafone Cellular Ltd [2014 (3) TMI 117 - CESTAT MUMBAI] applicable in the present case. In view of the above discussion and following the decision of the Tribunal in the Appellant's own case, we allow all the appeal and the matter is remanded to the Adjudicating authority for verification as to whether the claims are time barred or not - We make it clear that the principle of unjust enrichment would not apply as held by the Tribunal in the Appellant's own case - Decided partly in favor of assessee.
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