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2018 (1) TMI 559 - AT - Service TaxRefund claim - time limitation - Section 11B of the CEA, 1944 - Held that: - the refund application was filed by the appellant and decided by the authorities u/s 11B of the Act, the time limit prescribed therein should be strictly followed in entertaining the refund application - The law is well settled that the adjudicating/appellate authorities being the creature under the statute, are duty bound to obey the provisions of statute contained therein - rejection of refund justified - appeal dismissed - decided against appellant.
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