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2018 (7) TMI 1130 - CESTAT CHENNAIRefund of Service tax paid by mistake - rejection on the ground of limitation and also on the ground that appellants have failed to produce documentary evidence to support their claim that they have constructed flats by themselves without engaging any other person. Held that:- The claim of ₹ 1,00,000/-, ₹ 35,535 & ₹ 4184/- is barred by limitation. The said finding passed by the authorities below is upheld - Appellant is not eligible for refund of the said amounts - demand of this part hit by limitation. With regard to the contention that appellant has not filed necessary documents to establish that the construction activities were done by themselves without engaging any other person, we deem it fit to remand the matter to the adjudicating authority who shall consider this aspect on the basis of evidence furnished by appellant in de novo proceedings and decide the matter afresh. The impugned order is partly upheld and partly remanded to the adjudicating authority.
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