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2017 (9) TMI 884 - AT - Service TaxRefund claim of service tax paid mistakenly - time limitation - Held that: - the respondent was not required to pay service tax in terms of N/N. 25/2012-ST dated 20.06.2012, but they have paid service tax mistakenly and filed refund claim. As service tax was not payable by the respondent, therefore, the amount paid by the respondent is not an amount of service tax, therefore, Section 11B of the Act are not invokable - refund allowed - appeal dismissed - decided against Revenue.
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