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    <title>Refund claim - time bar</title>
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    <description>Refund claim for service tax on commissions was denied as time barred under Notification No. 41/2007 for being filed after the prescribed limitation period; advisors recommend filing an appeal and alternatively arguing entitlement under the general limitation provision (as reflected in section 11B principles) to seek condonation of delay or tribunal relief.</description>
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