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2014 (6) TMI 459 - CESTAT MUMBAIDenial of refund claim - Bar of limitation - Held that:- appellant was not required to pay service tax but they paid the service tax wrongly. Therefore, as held by the Hon’ble High Court of Madras in the case of Natraj & Venkat Associates (2009 (10) TMI 36- Madras High Court) that the provisions of Section 11B of the Central Excise Act, 1944 are not applicable. Therefore, refund claim cannot be held as time barred. - Decided in favour of assessee.
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