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    <title>2019 (1) TMI 1928 - CESTAT CHENNAI</title>
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    <description>The Tribunal found in favor of the appellants, allowing their appeal for a refund claim of service tax paid on services provided to foreign customers. The Tribunal held that the time limitation under Section 11B of the Central Excise Act did not apply in cases where service tax was paid by mistake, as confirmed by a decision of the Hon&#039;ble jurisdictional High Court. Consequently, the Tribunal set aside the rejection of the refund claim and granted the appellants consequential reliefs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=298395</link>
      <description>The Tribunal found in favor of the appellants, allowing their appeal for a refund claim of service tax paid on services provided to foreign customers. The Tribunal held that the time limitation under Section 11B of the Central Excise Act did not apply in cases where service tax was paid by mistake, as confirmed by a decision of the Hon&#039;ble jurisdictional High Court. Consequently, the Tribunal set aside the rejection of the refund claim and granted the appellants consequential reliefs.</description>
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