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2010 (6) TMI 308 - AT - Service TaxAppeals rejected - refund of service tax used for manufacturing goods which were exported - on the ground that appellants have failed to file the appeals within a period of 60 days in the form EA1, which is applicable to Central Excise appeals - Held that: - provisions of Section 85 of Finance Act, 1994, applicable - Commissioner has calculated 90 day, whereas Section 85 speaks of three months calculation itself is made in an incorrect manner - appeals are required to be remanded to the Commissioner (Appeals) to consider the matters afresh
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