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2017 (11) TMI 409 - AT - Service TaxRefund claim - service tax paid erroneously - export of services - time limitation - Section 11B of the CEA, 1944 - Held that: - The Department instead of asking the appellant to file fresh application seeing refund should have refunded the amount - the second application which was filed by the appellant was not required to be filed and therefore the question of time-bar does not arise in this case and therefore the impugned order dismissing the refund claim of the appellant on time-bar is not sustainable in law. Entitlement to interest - Section 11BB of the CEA - Held that: - reliance placed in the decision of the Allahabad High Court in the case of Siddhant Chemicals Vs. Union of India [2014 (5) TMI 59 - ALLAHABAD HIGH COURT] wherein it has been held that interest has to be paid automatically under Section 11BB of the CEA and the payment of interest is not dependent on claim by the party instead authority is statutorily obligated to pay the interest - interest allowed. Appeal allowed - decided in favor of appellant.
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