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2018 (5) TMI 112 - AT - Service TaxRefund claim - time limitation - N/N. 41/2012 - Held that: - The refund claim filed by the appellant of the amounts paid when they complied with the VCES scheme take the advantage of abatement on interest and penalty under the said scheme - the First Appellate Authority was correct in holding that the refund claims filed by the appellants was hit by limitation - appeal dismissed - decided against appellant.
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