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2018 (5) TMI 920 - AT - Service TaxRefund of service tax - rejection on the ground of time limitation - the service tax was deposited by the appellant without collecting from the service recipient - Circular No. 108/02/2009 dt. 09/01/2009 - Held that: - the decision of the Bombay High Court in the case of In House Products [2017 (8) TMI 521 - BOMBAY HIGH COURT] is squarely applicable in the present case because the service tax was paid under the wrong belief and then the Board had clarified the same and within four months from the circular, the refund claim was filed which is within the period of one year from the circular. If the refund was claimed beyond one year from the date of circular, then the limitation would have been applicable. The decision of the Punjab & Haryana High court in the case of Sarita Handa Exports (P) Ltd. [2010 (9) TMI 254 - PUNJAB AND HARYANA HIGH COURT] is not applicable in the facts and circumstances of the case because in the present case, the limitation as held by the Bombay High Court would start from the day when the circular was issued clarifying that the appellants are not liable to pay service tax. Since the refund has been rejected on time bar and it is held that the refund is within period of limitation, the case is remanded back to the original authority to reconsider the refund claim of the appellant holding it within limitation and decide the same on merit - appeal allowed by way of remand.
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