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2016 (8) TMI 718 - CESTAT HYDERABADClaim of refund of service tax on bad debts recovered - period of limitation - The period being prior to 15-03-2005 was governed by Notification No.21/2003-ST dated 20-11-2003 exempting the taxable services from the levy of service tax in respect of which payments were received in convertible foreign exchange. That the payment having received from Onconova, in convertible foreign exchange, the services provided by appellant was not liable to service tax. The appellants then filed refund claim on 15-10-2009 in the prescribed Form-R for refund of the Service Tax amount erroneously paid by the appellants. Held that:- In the present case, the appellants have been all along contesting that the consideration received by them for export of service is not taxable. They deposited the amount only due to pressure from department and investigation was started by DGCEI. The Hon'ble High Court of Karnataka in the case of CCE(Appeals) Bangalore Vs KVR Construction [2012 (7) TMI 22 - KARNATAKA HIGH COURT] has taken a similar view in a a similar set of facts. Following the proposition laid by the Hon'ble High Courts of Kerala and Karnataka, when there is no levy in accordance with the provisions of service tax law the claim for refund cannot be denied on the ground of limitation in terms of Section 11(B) of Central Excise Act. - Refund allowed.
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