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2018 (5) TMI 1292 - AT - Service TaxRefund of credit reversed in excess erroneously - credit reversed at the instance of Audit party - credit of service tax paid on courier services - rejection on the ground that the appellant has voluntarily paid the said amount without protest. Held that: - Since the appellant has filed the refund claim within the period of limitation as prescribed u/s 11B of the CEA 1944 and therefore the rejection of the refund claim is not sustainable in law and therefore the appellants are entitled for refund of the excess amount paid on courier services along with interest which the appellant has paid towards that service. For the purpose of verification of the record regarding the payment of service tax and interest, the matter is remanded to the original authority - appeal allowed by way of refund.
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