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2017 (11) TMI 226 - AT - Service Tax100% EOU - refund of CENVAT credit - denial on the ground that the appellant is not able to show that these services are used for export of services; and also that one refund claim of July 2006 was filed beyond the period of limitation - Held that: - the services availed by the appellant are eligible for refund keeping in view of various decisions cited by the appellant - refund allowed. Time limitation - Held that: - the law on this point is also settled by the Hon’ble High Court of Andhra Pradesh in the case of Hyundai Motor India Engineering (P) Ltd. [2016 (7) TMI 1346 - ANDHRA PRADESH HIGH COURT], where it was held that if a refund claim is filed within one year from the date of realization of consideration, should be accepted and allowed - refund allowed. Appeal allowed - decided in favor of appellant.
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