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2007 (10) TMI 278 - AT - Service TaxRefund claim rejected prior to date of filing of claim as time barred – appellant’s contention that normal period of limitation of 1 year is not applicable as the payment of tax was by an error and 3 years period is applicable, is not acceptable - It is settled issue that the general period of limitation is not applicable to the refund claim made under tax law when the statute itself lays down the period of limitation – held that limitation for refund applicable for erroneous payment also
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