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2017 (4) TMI 755 - AT - Service TaxStay of order - Refund claim - delay in filing appeal - Section 103 of FA, 1994 - Held that: - it is apparent that the enabling provision for claiming the refund of service Tax does not prescribe anything to meet the eventuality of delay in filing the refund. In other words, it does not confer jurisdiction on the sanctioning authority to condone the delay - Revenue’s stay application allowed - decided in favor of Revenue.
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