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    <title>2015 (2) TMI 752 - CESTAT MUMBAI</title>
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    <description>Refund of service tax collected without authority of law was held not to be defeated by the ordinary limitation under section 11B where the assessee had promptly sought the relevant order after payment, so the claim was not time barred and was allowable. Once the refund was sanctioned, statutory interest followed under section 11BB on the delayed amount, making interest payable on the sanctioned refund. The result was refund of the disputed amount together with statutory interest.</description>
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      <description>Refund of service tax collected without authority of law was held not to be defeated by the ordinary limitation under section 11B where the assessee had promptly sought the relevant order after payment, so the claim was not time barred and was allowable. Once the refund was sanctioned, statutory interest followed under section 11BB on the delayed amount, making interest payable on the sanctioned refund. The result was refund of the disputed amount together with statutory interest.</description>
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      <pubDate>Fri, 21 Nov 2014 00:00:00 +0530</pubDate>
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