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2021 (7) TMI 573 - AT - Service TaxRefund of service tax - Service Tax was erroneously paid by SIPCOT on developmental charges - rejection on the ground of time limitation - HELD THAT:- The issue involved is no more res integra as the same issue has been dealt with by the Chennai Bench of the CESTAT in M/S. DYNAMIC TECHNO MEDICALS PVT. LTD. VERSUS COMMISSIONER OF CGST & CENTRAL EXCISE [2021 (4) TMI 888 - CESTAT CHENNAI] where reliance placed in the case of Teknomec Vs. CGST & CE, Chennai [2019 (7) TMI 1416 - CESTAT CHENNAI], where this Tribunal held that when claim has been filed within reasonable time from the date when appellant received intimation from SIPCOT, the refund has to be granted. The Adjudicating Authority shall ascertain whether the date of refund application satisfies the time limit under Section 11B of the Central Excise Act, 1944 and if so, then the refund shall be issued with consequential benefits - appeal allowed by way of remand.
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