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2017 (2) TMI 1076 - AT - Service TaxRefund claim - rejection on the ground of time limitation as well as the period involved in this case is prior to the issuance of notification - N/N. 11/2007-ST - Held that: - in the refund claims, appellant had not mentioned anything about claiming exemption under N/N. 11/2007-ST. We find that first appellate authority has erroneously recorded the findings on the extending benefit of notification. Provisions of Section 11B Clause (B) (ec) cannot be applied in this case as Section 11B has to be read holistically; which would mean that every refund claim filed has to be considered in terms of provisions and this refund claims of appellant being not in dispute before any higher judicial authority, Section 11B Clause (B) (ec) will not get attracted - refund claims are time barred. Appeal rejected - decided against appellant.
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