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2020 (2) TMI 397 - CESTAT NEW DELHIRefund of service tax - time limitation - Section 11B of the Central Excise Act, 1944 - HELD THAT:- In this case it is an admitted fact that appellant has filed refund claim within one year from the date of the order of the Hon’ble High Court wherein the appeal filed by the Revenue has been dismissed. In that circumstances, at this stage, the appellant has become entitled to claim refund claim of amount paid by them during the course of litigation. The appellant has filed refund claim in time in terms of Section 11B of the Act itself. Therefore, no question for rejection of refund claim as time barred by the learned Commissioner (Appeals) - appeal allowed - decided in favor or of appellant.
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