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2009 (10) TMI 36 - HC - Service TaxRefund - The petitioner received payment from a client in Sri Lanka on 27.5.2005 in US Dollars and the petitioner paid a sum of Rs.8,67,800/- on 4.7.2005 towards service tax. But after realising that the services rendered for the construction of a building in Sri Lanka, would not attract service tax, the petitioner made a claim for refund on 20.9.2006 - ), but the same was also rejected by an order dated 21.11.2008 on the ground that even if the tax was collected without the authority of law, a claim for refund cannot be entertained beyond the period specified in Section 11B of the Central Excise Act, 1944 – held that – claim of the petitioner for refund can be entertained by this Court, since there is no dispute about the fact that no service tax was payable by the petitioner and as a corollary, what was paid by them was not service tax - Therefore, even on merits, the petitioner is entitled to seek refund
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