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2019 (3) TMI 1616 - PUNJAB AND HARYANA HIGH COURTRefund of Service Tax - respondents-Housing Board submitted that earlier application had been filed with respondent No.4, but the same was returned as per Annexure R-2 dated 03.05.2017 - HELD THAT:- It is directed that the Housing Board, Haryana shall file application for claiming refund of the service tax collected from the petitioner, in view of the communication dated 05.03.2019 (placed on record today). In case, such a refund application is filed within one month, the same shall be decided by the Union of India within next one month after affording an opportunity by passing a speaking order. However, it is clarified that in case the application is decided in favour of the Housing Board, Haryana, the amount of service tax refunded to the housing board by Union of India shall be paid to the petitioner by the Housing Board-respondent No.3. Adjourned to 15.05.2019.
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