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2019 (1) TMI 1928 - CESTAT CHENNAIRefund of Service Tax - services provided to foreign customers, being export of services - applicability of time limitation u/s 11B of the Central Excise Act, 1944 read with the Finance Act, 1994 - Rule 6A of the Service Tax Rules, 1994 - April 2016 to March 2017 - HELD THAT:- Undisputedly, the services provided to foreign customers are not exigible to service tax and the appellants have paid the service tax by mistake. The issue as to whether the time prescribed under Section 11B ibid is applicable to such a situation when the service tax is paid by mistake has been analyzed by the Hon’ble jurisdictional High Court in the case of M/S. 3E INFOTECH VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [2018 (7) TMI 276 - MADRAS HIGH COURT] relied by the Ld. Counsel for the appellant. The rejection of refund claim is unjustified - Appeal allowed - decided in favor of appellant.
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