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2018 (7) TMI 786 - AT - Service TaxRefund of service tax paid - export of services - rejection on the ground that the refund was filed beyond statutory time limit - Section 11B of the Central Excise Act, 1944 - Held that:- It is an admitted fact on record that the refund applications in respect of the period in dispute were filed by the appellants within one year from the relevant date. However, the relied upon documents in support of such refund claim applications were filed by the appellant after the limitation period prescribed under the Notification dated 18.06.2012 read with Section 11B ibid - On perusal of the statutory provisions, it reveals that the statute mandates filing of refund applications within the stipulated time frame. In the present case, since the refund applications were filed by the appellant within the prescribed statutory time limit, documents in support of such claim submitted later-on should not be considered as the date of filing of fresh application for the purpose of consideration of the limitation period. Refund allowed - appeal allowed - decided in favor of appellant.
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