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2017 (11) TMI 1402 - AT - Service TaxRefund claim - amount paid under protest - time limitation - Held that: - the challans furnished by the respondent clearly reflect that the payment was made under protest and once the payment is made under protest, the time limit under Section 11B does not apply - when the amount that the assessee has claimed is not payable to the Government, the lower authority ought to have discussed the issue on merits rather than rejecting the sole issue whether the payment is made under protest - appeal dismissed - decided against Revenue.
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