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2017 (6) TMI 328 - AT - Service TaxRefund claim - excess duty paid on 100% of the freight charges without availing the benefit of abatement of 75% of freight under N/N. 32/2004 ST dated 03.12.2004 - denial on account of time limitation and also on the ground that mere rubber stamp affixed on the bills do not fulfill the condition stipulated under the said notification - Held that: - the refund claim is not hit by limitation of time - the declaration contained in the rubber stamp affixed on the bills and consignment notes issued by the GTA are valid declaration by the GTA and it satisfies the requirement of the notification because in the notification no specific format has been prescribed for the declaration and it is only the CBEC Circular dated 12.03.2007 which prescribed such kind of endorsement. The findings of the Commissioner in the impugned order that no documents have been supplied by the appellant is not tenable as it has been recorded that the appellants have supplied the documents/worksheets evidencing as to how the refund amount was arrived at - the bar of unjust enrichment is not applicable because the appellant has paid the service tax under reverse charge. Appeal allowed - decided in favor of appellant.
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