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2016 (12) TMI 1332 - AT - Service TaxRejection of Refund claim - refund collected and paid erroneously by the Developer - time limitation - Section 83 of the Finance Act, 1994 - Held that: - reliance placed on the decision of the case of M/s. MCI Leasing (P) Ltd. [2011 (9) TMI 447 - KARNATAKA HIGH COURT], where it was held that time limit under Section 11B of the Central Excise Act, 1944 is applicable even in cases of payment of Service Tax due to mistake of law - the claims filed by the appellants are time-barred - appeal dismissed - decided against appellant.
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