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    <description>A service tax refund claim by a Special Economic Zone assessees under the cited notifications was rejected as time barred by the Assistant Commissioner and that finding was upheld on appeal, leaving limitation as the operative barrier to statutory refund and resulting in the recommendation to treat the unrecoverable amount as a cost.</description>
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      <description>A service tax refund claim by a Special Economic Zone assessees under the cited notifications was rejected as time barred by the Assistant Commissioner and that finding was upheld on appeal, leaving limitation as the operative barrier to statutory refund and resulting in the recommendation to treat the unrecoverable amount as a cost.</description>
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