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2016 (4) TMI 65 - AT - Service TaxPeriod of limitation - Rejection of refund claim of service tax paid on services received and used for export of goods manufactured during the period from January 2010 to March 2010 Refund claim filed on 07.01.2011 which was returned in order to comply with the statutory requirement and the same was resubmitted on 02.05.2011 and finally on pointing out the defects, the same was rectified and the original documents were submitted on 04.11.2011 - Held that:- there has been an amendment under Section 11 B w.e.f. 26.05.1995, which stipulates that the date of filing the refund claim is the date on which claim was filed initially, so the claim has to be treated as having been filed on 07.01.2011. Therefore, by following the ratio of order in the case of Peria Karamalai Tea and Produce Co. Ltd. Vs. CCE [1996 (3) TMI 537 - SUPREME COURT], the application for refund was filed within time and the same is not barred by limitation. - Appeal allowed by way of remand
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