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2020 (3) TMI 1336 - AT - Service TaxRefund of service tax - rejection on the ground of time limitation - refund claim was filed beyond the period of one year from the relevant date - Section 11B of the Central Excise Act, 1944 as made applicable to Service Tax matters by Section 83 of Finance Act, 1994 - HELD THAT:- The issue involved in the matter is squarely covered by the decision of the Larger Bench of Tribunal In the case of M/S VEER OVERSEAS LTD. VERSUS CCE, PANCHKULA [2018 (4) TMI 910 - CESTAT CHANDIGARH] where it was held that time limit prescribed under Section 11B of the Central Excise Act, 1944 will govern claim for refund of service tax. Since the issue is squarely covered by the decision of the Larger Bench of the Tribunal, there are no merits in this appeal. Appeal dismissed.
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