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2020 (2) TMI 1202 - AT - Service TaxRefund of service tax - service tax was paid on exempt services which was not required to be paid - reverse charge mechanism - applicability of time limitation u/s 11B of the Central Excise Act, 1944 - HELD THAT:- The appellant was not liable to pay service tax on transportation of rice as same was exempt from payment of service tax as per Notification No. 25/2012-ST dated 20 June 2012 in terms of Section 66 (4) of Finance Act, 1994. Reliance placed in the case of M/S HITACHI METALS (INDIA) PVT. LTD. VERSUS CCE & ST- GURGAON-I, GURGAON [2019 (6) TMI 1320 - CESTAT CHANDIGARH] where on identical issue, it was held that the time-limit prescribed under Section 11B of the Central Excise Act, 1944 for filing the refund claim is not applicable to the facts of this case. The time limit prescribed under Section 11B of the Central Excise Act, 1944 is not applicable to the facts of this case and the refund claim is filed in time - appeal allowed - decided in favor of appellant.
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