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    <title>2017 (11) TMI 37 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the rejection of the refund application, emphasizing the importance of adhering to the statutory provisions, specifically the time limit under Section 11B, for filing refund claims related to excess service tax paid under reverse charge mechanism. The Tribunal dismissed the appeals filed by the appellant based on the settled legal position and the strict application of the time limit under Section 11B for refund applications.</description>
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      <description>The Tribunal upheld the rejection of the refund application, emphasizing the importance of adhering to the statutory provisions, specifically the time limit under Section 11B, for filing refund claims related to excess service tax paid under reverse charge mechanism. The Tribunal dismissed the appeals filed by the appellant based on the settled legal position and the strict application of the time limit under Section 11B for refund applications.</description>
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