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2017 (3) TMI 872 - AT - Service TaxRebate claim - time limitation - Rule 5 of CCR, 2004 read with N/N. 11/2005-ST - rejection on the ground that the said rebate claim have been filed beyond the period of one year as prescribed in Section 11B of the CEA, 1944 which is adopted for sanctioning of rebate claim under the FA, 1994 - Held that: - An identical issue came up before the Hon'ble High Court of Madras in the case of CCE vs. Dorcas Market Makers Pvt. Ltd. [2015 (4) TMI 118 - MADRAS HIGH COURT] where it was held that in the case of claim of rebate the prescription of one year u/s 11B will not apply as it is governed by another set of provisions - refund allowed - appeal allowed - decided in favor of appellant.
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