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    <title>2014 (1) TMI 412 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI upheld the rejection of a refund claim for service tax as time-barred, as it was filed after the prescribed one-year limit from the date of export under notification No. 17/2009-ST. Despite the appellant&#039;s argument that the service tax should not apply to Mandap Keeper services, the Tribunal emphasized adherence to specific time limits set by relevant laws. The claim, filed after the deadline, was rejected, and the appeal was dismissed for lacking merit.</description>
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    <pubDate>Thu, 31 Oct 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=242190</link>
      <description>The Appellate Tribunal CESTAT MUMBAI upheld the rejection of a refund claim for service tax as time-barred, as it was filed after the prescribed one-year limit from the date of export under notification No. 17/2009-ST. Despite the appellant&#039;s argument that the service tax should not apply to Mandap Keeper services, the Tribunal emphasized adherence to specific time limits set by relevant laws. The claim, filed after the deadline, was rejected, and the appeal was dismissed for lacking merit.</description>
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      <pubDate>Thu, 31 Oct 2013 00:00:00 +0530</pubDate>
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