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2019 (2) TMI 953 - AT - Service TaxRefund claim - service tax was paid, which the appellant was not required to pay - time limitation - Held that:- The Hon’ble Supreme Court in the case of Porcelain Electrical Manufacturing Co. [1994 (11) TMI 145 - SUPREME COURT OF INDIA] have held that the authorities working under the provisions of the Act are bound by the same and cannot relax the time limit provided under Section 11 B for the refund of erroneously paid duty - the refund claimed by the assessee having no connection with the earlier demand of tax by revenue and the same having being filed beyond the period of one year from the relevant date, stands rightly rejected by the lower authorities as bared by limitation - appeal dismissed - decided against appellant.
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