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2016 (4) TMI 112 - AT - Service TaxApplication of time-limit of Section 11B of Service Tax Act, 1994 - Rejection of refund claim for Service tax availed on input services which were procured for rendering output services which were exported without payment of Service tax - Held that:- the first appellate authority has correctly applied the law by relying the decisions of higher judicial forum. Therefore, the impugned order is correct, legal and does not suffer from any infirmity as the refund claim is not hit by time bar and appellant is eligible for refund. - Decided against the revenue
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