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    <title>Service Tax Refund Approved: Limitation Period Not Applicable for Mistaken Advance Payments on Export Services.</title>
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    <description>Refund claim - appellant has paid the service tax as an advance as he was under the impression that service tax is payable on the Export of Services rendered by him - period of limitation is not applicable - AT</description>
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      <description>Refund claim - appellant has paid the service tax as an advance as he was under the impression that service tax is payable on the Export of Services rendered by him - period of limitation is not applicable - AT</description>
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