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2019 (11) TMI 1267 - AT - Service TaxRefund of service tax - time limitation - refund claim was rejected as barred by limitation of time limit prescribed under Section 11B of CEA, 1944 applicable to service tax - N/N. 25/2012-ST dated 20.06.2012 - whether the appellant is claiming the refund of service tax or an amount paid by them mistakenly? HELD THAT:- It is an admitted position in the facts of the case that during the period March 2015, the service provided by the appellant to MES was exempt from payment of service tax. Therefore, the amount paid by the appellant is not service tax. In that circumstances, the time limit prescribed under Customs Act or Central Excise Act is not applicable and the time limit prescribed as per the decision of the Hon’ble Apex Court in the case of ASSISTANT COLLR. OF CUS. VERSUS ANAM ELECTRICAL MANUFACTURING CO. [1997 (1) TMI 80 - SUPREME COURT] is applicable i.e. 3 years. Admittedly, the appellant has filed refund claim within 3 years from the date of payment of the service tax, in that circumstances, the refund claim filed by the appellant is not barred by limitation - appeal allowed - decided in favor of appellant.
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