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2008 (8) TMI 229 - AT - Service TaxRefund claim filed on 27-2-2004 of tax paid in excess during the period from October, 2000 to November, 2002 - appellant’s contention that refund in respect of duty paid in excess cannot be considered as refund of duty, not acceptable – held that all types of refund claim be thereof excess duty paid or otherwise are to be filed under Section 11B - in terms of provisions of Section 11B of the Central Excise Act (as applicable to Service tax), refund claim is hit by the time limit – appeal of assessee rejected
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