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    <title>2008 (7) TMI 132 - CESTAT Bangalore</title>
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    <description>The Tribunal rejected the appeals in a case concerning the refund of service tax paid inadvertently on finance charges collected from customers. It held that the refund claims should comply with the time limit under Section 11B, even for amounts paid without legal authority. Emphasizing the need to adhere to statutory provisions, the Tribunal upheld the Orders-in-Revision, stating that refund claims filed beyond the statutory time limit could not be granted, regardless of the legality of the levy.</description>
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      <link>https://www.taxtmi.com/caselaws?id=31366</link>
      <description>The Tribunal rejected the appeals in a case concerning the refund of service tax paid inadvertently on finance charges collected from customers. It held that the refund claims should comply with the time limit under Section 11B, even for amounts paid without legal authority. Emphasizing the need to adhere to statutory provisions, the Tribunal upheld the Orders-in-Revision, stating that refund claims filed beyond the statutory time limit could not be granted, regardless of the legality of the levy.</description>
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      <pubDate>Thu, 24 Jul 2008 00:00:00 +0530</pubDate>
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