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2018 (2) TMI 325 - AT - Service TaxRefund claim - appellant had erroneously paid the service tax on services exported in terms of Rule 3(2) of the Export of Service Rules - denial on the ground of time limitation - Section 11B of CEA 1944 - Held that: - it is an admitted position that the appellant has exported these services on which service tax was not applicable during the material time but the appellant has paid the service tax as an advance as he was under the impression that service tax is payable on the Export of Services rendered by him - in view of the fact that the service tax was not paid as tax but as an advance, therefore the period of limitation as prescribed u/s 11B of the CEA will not be applicable - appeal allowed - decided in favor of appellant.
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