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2015 (12) TMI 89 - AT - Service TaxClaim of refund of excess service tax paid - Bar of limitation - Section 11B - Held that:- appellant had requested the department on 16.7.2010 in writing that the excess amount paid by them in April 2010 may be kept as deposit with the department to be adjusted against any future liability of service tax. Hence, we find force in the arguments of the learned Advocate that the amount should be treated as deposit only. As only the part of the amount could be utilised subsequently in 2012 and the balance amount could not be utilised, the balance amount which is only a deposit, should be refunded to them. The issue, whether refund of such amount can be denied under the provisions of Section 11B, is no more res-integra as the Tribunal [2008 (2) TMI 760 - CESTAT, AHMEDABAD] and various High Courts [2012 (7) TMI 22 - KARNATAKA HIGH COURT ] in a number of cases have held to the contrary - time-limit prescribed under Section 11B is not applicable in the instant case. The impugned order of the Commissioner (Appeals) is therefore set-aside. - Decided in favour of assessee.
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