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2019 (10) TMI 591 - AT - Service TaxRefund of excess service tax paid - time limitation for claiming refund claim - appellant should have filed the claim for refund before one year from the relevant date i.e., from the date of payment of duty, which should have been before 05.10.2017 and 04.12.2017 and the assessee having filed the claim only on 15.05.2018 - HELD THAT:- It is not the case that the tax or duty which has been held to be unconstitutional, or even void for that matter, has been claimed as refund. It is just that excess amount paid by the assessee and happily accepted by the Revenue without raising any objection, which is being sought by the appellant. Hon’ble jurisdictional High Court in the case of M/S. 3E INFOTECH VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [2018 (7) TMI 276 - MADRAS HIGH COURT] squarely applies, wherein the Hon’ble Court has even ordered for refund when the Service Tax itself was paid by mistake and that the claim for the same could never be barred by limitation. Appeal allowed - decided in favor of appellant.
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