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2017 (10) TMI 21 - AT - Service TaxRefund claim - excess payment of service tax on provisional basis - rejection on the ground of time limitation - Held that: - The Commissioner (Appeal) had merely observed that the Service Tax was deposited in May, 2010. He has not examined the date of deposit of tax and the date of filing of the refund claim which were crucial issues for deciding the limitation aspect - it is appropriate that the Commissioner (Appeals) re-examines the case on facts and in law - appeal allowed by way of remand.
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