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    <title>2017 (10) TMI 809 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the rejection of a service tax refund claim filed beyond the statutory limit, emphasizing adherence to statutory limitations even for mistaken payments. The appellant&#039;s argument that mistaken payment exempts the claim from limitation was dismissed, with the Tribunal citing legal precedents and emphasizing the importance of statutory time limits, leading to the dismissal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=349654</link>
      <description>The Tribunal upheld the rejection of a service tax refund claim filed beyond the statutory limit, emphasizing adherence to statutory limitations even for mistaken payments. The appellant&#039;s argument that mistaken payment exempts the claim from limitation was dismissed, with the Tribunal citing legal precedents and emphasizing the importance of statutory time limits, leading to the dismissal of the appeal.</description>
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