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2016 (6) TMI 1106 - AT - Service TaxRefund of service tax paid on Construction of complex service wrongly - period of limitation - payment of service under mistake of law - it is submitted that, appellants carried out such construction activities for themselves and for their own purposes and not for any one else - Held that:- this Tribunal in the case of XL Telecom Ltd [2006 (3) TMI 641 - CESTAT, BANGALORE] has held that even in respect of illegal levy, refund claim has to be filed within the time limit prescribed under the Central Excise Act 1944. The judgments relied upon by the counsel for the appellant is not applicable in the facts and circumstances of this case and moreover the judgment of the Hon’ble Karnataka High Court in the case of CCE Vs KVR Constructions [2012 (7) TMI 22 - KARNATAKA HIGH COURT] was held to be not a good law by the Hon'ble Karnataka High Court in subsequent decision in the case of MCI Leasing Pvt Ltd [2011 (9) TMI 447 - KARNATAKA HIGH COURT]. - Period of limitation of one year is applicable - Decided against the assessee.
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