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2018 (12) TMI 950 - AT - Service TaxRecovery of erroneous refund granted - Section 11A of the Central Excise Act, 1944 - Held that:- An identical issue of demand of erroneously granted refund in the same assessee’s case, was the subject matter of Tribunal decision in Commissioner of Central Excise, Customs & Service Tax, Noida V/s M/s Moser Baer Photovoltaic Ltd. & M/s Moser Baer Solar Ltd. [2018 (1) TMI 113 - CESTAT ALLAHABAD] laying down that the assessee was entitled to refund of service tax in terms of N/N. 40/12-ST dated 20.06.2012 - appeal allowed - decided in favor of assessee.
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