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2020 (2) TMI 44 - AT - Service TaxTime Limitation - applicability of Section 11B of the Central Excise Act - works contract service - Circular No.108/2/2009 dated 29.1.2009 - HELD THAT:- This issue has been considered by the Larger Bench in the case of M/S VEER OVERSEAS LTD. VERSUS CCE, PANCHKULA [2018 (4) TMI 910 - CESTAT CHANDIGARH] and after examining the various decisions of the Tribunal and the Hon’ble Supreme Court in the case of MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT] the Larger Bench has held that the time limit prescribed under Section 11B of the Central Excise Act, 1944 will govern claim for refund of service tax. There is no infirmity in the impugned order, which is upheld by dismissing the appeal of the appellant - decided against appellant.
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