2010 (4) TMI 392

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..... rities below have rejected the claim of the assessee for refund of Rs. 11,160/- filed (as they had paid the service tax while the adjudicating authority had held that they were entitled to the benefit of exemption from the payment of service tax during the year 2005-'06) as barred by limitation as the claim was preferred beyond the period of one year from the payment of the tax. 2. I have heard b .....

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