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2018 (12) TMI 791 - AT - Service TaxRefund of service tax paid erroneously - information technology software services - refund claim denied on the ground of limitation - applicability of Section 11B of the Central Excise Act - Held that:- Hon’ble Supreme Court’s decision in the case of Porcelain Electrical Mfg. Co. v. Collector of C.Ex., New Delhi [1994 (11) TMI 145 - SUPREME COURT OF INDIA], vide which the Hon’ble Supreme Court rejected the assessee’s stand that since the duty has been paid under mistake of law, the period of limitation applicable would be three years. Admittedly the refund claims having been filed after normal period of limitation prescribed under Section 11B are required to be rejected and no infirmity can be found in the impugned orders of the authorities below. Appeal dismissed - decided against appellant.
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