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2015 (11) TMI 164 - AT - Service TaxRefund Claim - show-cause notice has been issued by the Reviewing Authority for reviewing the refund after one year - Refund claim was sanctioned by the adjudicating authority since the value realized on sale of Recharge Coupon Vouchers was less than the MRP - Bar of limitation - Held that:- A harmonious reading of sections 73 and 84 lead to the conclusion that once the order passed in terms of section 84 holds that the refund was erroneously sanctioned, the recovery thereof can be effected only through the mechanism of section 73 (1). Naturally the time limits laid down in section 73 (1) have to be adhered to. Rather we find that if any other interpretation of a combine reading of Section 73 and erstwhile Section 84 is accepted, it would lead to an incongruous situation whereby every show cause notice for recovery of erroneous refund could be issued beyond the time stipulation of one year as long as the proceedings under Section 84 are completed within the specified time limit of two years. It is obviously not the intention of the lawmakers to provide incongruity in the combined reading of these Sections. - Decision in assessee's own previous case followed [2015 (6) TMI 510 - CESTAT MUMBAI] - Decided in favour of assessee.
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