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2021 (6) TMI 707 - AT - Service TaxRefund of Service Tax - rejection on the ground of time limitation - Rule 5 readwith Section 11B of the Central Excise Act - HELD THAT:- The facts of the case are not in dispute that a dispute between the appellant and the revenue was going on whether they were liable to pay service tax on their activity or not on export of services for the prior period. The appellant for abundant quotation paid service tax during the impugned period. Later on, the dispute was settled in favour of the appellant holding that they are not liable to pay service tax for the earlier period on 16.03.2018 and the appellant has filed refund claim within two months of the decision of this Tribunal. In that, if the relevant date for filing the refund claim is 16.03.2018 for the period in question. In terms of the decision of the Hon’ble Apex Court in the case of MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT], the appellant has filed refund claim within two months from the relevant date. Therefore, the refund claim filed by the appellant is within time. Appeal allowed - decided in favor of appellant.
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