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2018 (2) TMI 1181 - AT - Service TaxRefund claim - rejection on the ground of time limitation - Held that: - if an assessee paid the duty/service tax by mistake or in good faith or pressure from the Dept. the said amount shall go to deposit towards Service Tax or duty - Admittedly, in this case, the appellant has paid Service Tax being recipient by mistake therefore, the said amount shall be deposit as Service Tax and the provisions of Sec 11B of the Act is not applicable - refund allowed - appeal allowed - decided in favor of appellant.
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