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2017 (4) TMI 159 - AT - Service Tax100% EOU - refund claim - rejection on the ground that the claim was filed after expiry of one year from the relevant date in terms of Section 11B of the CEA, 1944 - Held that: - Tribunal in the case of M/s Paul Mason Consulting India (P) Ltd. Vs. CCEx., & S.Tax, Vadodara [2015 (12) TMI 1056 - CESTAT AHMEDABAD], observed that the refund claim filed within one year from the date of export invoice, is not hit by limitation - the Adjudicating Authority is directed to decide the refund claim in terms of Section 11B of the CEA, 1944 - appeal allowed by way of remand.
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