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2017 (10) TMI 138 - AT - Service TaxRefund claim - erroneous deposit of service tax - Time Limitation - Section 11B of the CEA, 1944 - Held that: - the Service Tax was paid under club or association services for which the appellant was registered but there is no finding on the appellant’s plea that they are governed by principle of mutuality - The plea of the appellant that their case is covered by the case of Vidarbha Cricket Association Vs. CCE, Nagpur [2014 (1) TMI 204 - CESTAT MUMBAI (LB)] has also not been discussed and no findings have been given on other judgment relied upon by the appellant - there has been partial application of mind at the level of the Ld. Commissioner (Appeals) in examining the entire issue - matter remitted back to the first appellate authority for fresh consideration denovo - appeal allowed by way of remand.
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