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2017 (9) TMI 935 - AT - Service TaxRefund claim - rejection on the ground of time bar - whether the respondent is eligible for refund of Service Tax paid on the ‘business auxiliary service’ availed for export of goods? - Held that: - the issue stands settled by the ruling of Hon’ble Delhi High Court in the case of Sony India Ltd. vs. Union of India [2014 (4) TMI 870 - DELHI HIGH COURT], where it was held that limitation cannot start to run prior to the date when the right to claim refund crystallizes - the exporter has to pay the tax on the services availed by making payment to the service provider and thereafter only the exporter can claim refund - refund allowed - appeal dismissed - decided against Revenue.
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